The tariff classification of a woman’s dress from China

N034235 August 13, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Kimberly Philpot Redcats USA 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of a woman’s dress from China Dear Ms. Philpot: In your letter dated July 23, 2008 you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style 77815, is a woman’s dress. The dress is constructed from 100% cotton knit fabric. The garment features a modified Henley v-shaped neckline with 3 functional button closures and 3 non-functional buttons, a gathered effect along the placket at the front bust area, cap sleeves and a hemmed garment bottom. The dress extends to just above the knees. The applicable subheading for style 77815 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 rate of duty will be 11.5% ad valorem. Style 77815 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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/. 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