The tariff classification of a woman’s dress from China

N009421 April 13, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.:6204.49.5060 Ms. Krystal Mehnert The Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s dress from China Dear Ms. Mehnert: In your letter dated April 5, 2007, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style #P377221GA, is a woman’s dress composed of knit and woven fabric. The bodice, which extends from the shoulder to the waist, is constructed from 94% cotton and 6% spandex knit fabric. The bottom portion is constructed from 66% linen, 32% rayon and 2% spandex woven fabric. The pullover garment is sleeveless with shoulder straps of approximately one inch in width, and features a scoop neckline, a side zipper closure, two side seam pockets and decorative trim around the waist band. Neither the knit nor the woven portion provides the essential character of the garment. Therefore, in accordance with General Rules of Interpretation, GRI 3(c), the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTS. The applicable subheading for the style P377221GA will be 6204.49.5060, 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): dresses: other: other: other: other: other. The duty rate will be 6.9 percent 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/. Style P377221GA falls within textile category 836. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division