The tariff classification of three women’s knit dresses from China.

N029256 June 18, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.42.0010 Ms. Gail T. Cumins Sharretts, Paley, Carter, & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of three women’s knit dresses from China. Dear Ms. Cumins: In your letter dated May 22, 2008 you requested a classification ruling on behalf of your client Big M, Inc., d/b/a Mandee Shops, Inc. As requested, your samples are being returned to you. You submitted three samples of junior sized women’s dresses. Style 9000 is constructed from 100% acrylic jersey fabric. The garment features a cowl collar, ¾ length sleeves, and a straight garment bottom. The collar, sleeve endings, and garment bottom have a 2x2 ribbed knit fabric finish. The dress extends from the shoulders to the mid-thigh. Style 9001 is constructed of 100% acrylic jersey fabric. The dress features a scoop front neckline with a 2x2 rib knit neckband, ¾ length sleeves with a 2x2 rib knit finish, side-seam pockets at the waist, and a straight garment bottom. The dress extends from the shoulders to the mid-thigh. Style G1002 is constructed of 69% cotton and 31% nylon fabric which is jersey knit at the lower portion and cable knit at the upper portion. The dress features a scoop front neckline, long sleeves with a puff-styling at the lower portion, and a straight garment bottom. The garment extends from the shoulders to the mid-thigh. The applicable subheading for styles 9000 and 9001 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. The applicable subheading for style G1002 will be 6104.42.0010, 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 cotton: women’s. The duty rate will be 11.5% 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/. Styles 9000 and 9001 fall within textile category 636. Style G1002 falls within textile category 336. 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