The tariff classification of woman’s knit dress from China.

N009263 April 27, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Jeannine Greener Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of woman’s knit dress from China. Dear Greener: In your letter dated April 2, 2007 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 017-6576 is a woman’s sleeveless knit dress constructed from 70% polyester, 25% rayon, and 5% spandex knit fibers. The dress features a rounded front neckline, a rear zipper closure, and a hemmed bottom. It extends from the shoulder to just below the knee. The garment will also be available as style 017-6577 (petite sizes), 017-6578 (tall sizes) and 017-6579 (plus sizes). The garment provides sufficient coverage to be classified as a dress under 6104, HTSUS. Therefore, your suggested classification as a jumper under 6114, HTSUS, is not applicable. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The dress falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division