The tariff classification of a woman’s dress from China

N046649 December 15, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s dress from China Dear Ms. Mooney: In your letter dated December 8, 2008, you requested a classification ruling. Your sample will be returned to you as requested. Style S8312 is a woman’s dress constructed from 100 percent polyester woven fabric. The pullover dress features a scoop neckline and short sleeves. The neck and sleeve trim are constructed from 100 percent polyester woven satin fabric. There is a 5 inch wide satin band at the bottom of the garment. The applicable subheading for style S8312 will be 6204.43.4030, 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 synthetic fibers: other: other: women’s. The duty rate will be 16 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 S8312 falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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