The tariff classification of a woman’s dress from China

N043427 November 13, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Zoey Yang Avon Products Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of a woman’s dress from China Dear Ms. Yang: In your letter dated October 30, 2008, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style PP 1079787, is a woman’s dress constructed from 100% cotton woven fabric. The fabric at the neckline joins the front and back panels. As a result of this construction, there is no shoulder coverage. The pullover dress features a v-neckline, a partial back opening secured by a button and loop closure, a full lining, a partially elasticized front and back waist, an attached self-fabric tie and a hemmed bottom. The dress is embellished with gemstones at the waist. The applicable subheading for the style PP 1079787 will be 6204.42.3050, 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: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 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 PP1079787 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division