The tariff classification of a woman’s dress from China

N034596 August 21, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Thomas Gould Zisser Group 3807 W. Sierra Highway, #4617 Acton, CA 93510 RE: The tariff classification of a woman’s dress from China Dear Mr. Gould: In your letter dated July 25, 2008 you requested a tariff classification ruling on behalf of L’Koral LLC. We are returning your sample as per your request. The submitted sample, style ED441WS172, is a woman’s dress. The dress is constructed from 95% rayon 5% spandex knit fabric. The garment features a mock turtleneck neckline with, short sleeves and a hemmed garment bottom. The dress extends to the mid-thigh. The applicable subheading for style ED441WS172 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 rate of duty will be 16% ad valorem. Style ED441WS172 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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