The tariff classification and status under the United States-Panama Trade Promotion Agreement (PANTPA) of a woman’s dress from Panama

N255943 August 28, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.49.5060; 6204.42.3050; 6204.43.4030 Ms. Jennifer R. Diaz Becker & Poliakoff 121 Alhambra Plaza 10th Floor Coral Gables, FL 33134 RE: The tariff classification and status under the United States-Panama Trade Promotion Agreement (PANTPA) of a woman’s dress from Panama Dear Ms. Diaz: In your letter dated July 31, 2014, you requested a ruling on behalf of your client, Confecciones Comodoro, S.A, on the status of a woman’s dress under the PANTPA. Your sample will be returned as requested. The submitted sample, identified as a “Guayabera dress,” is a woman’s dress constructed from100% linen woven fabric. The dress features a pointed collar, a right over left full front opening secured by nine button closures, short hemmed sleeves, a rear yoke, front shoulder yokes, two chest pockets and two hip pockets with a decorative button at the center top of each pocket, two pieces of pin tucked fabric sewn onto the garment and extending vertically down the length of both front panels from the shoulder yokes to the garment bottom, two pieces of pin tucked fabric sewn onto the garment and extending vertically down the length of the back panels from the yoke to the garment bottom, a decorative button at the top and bottom of each pin tucked column, side slits with button closures, and a straight self-fabric bottom band. You state that this garment will also be constructed with either long or short sleeves from the following varieties of woven fabric: 100% cotton, 100% polyester, 51% cotton and 49% linen, 51% cotton and 49% polyester, 51% cotton and 49% rayon, 51% polyester and 49% cotton, 51% polyester and 49% linen, and 51% polyester and 49% rayon. The applicable subheading for the garments identified as “Guayabera dresses” and constructed from 100% linen woven fabric will be 6204.49.5060, 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 other textile materials: Other: Other: Other. The rate of duty will be 6.9 percent ad valorem. The applicable subheading for the garments identified as “Guayabera dresses” and constructed from 100% cotton woven fabric, 51% cotton and 49% linen woven fabric, 51% cotton and 49% polyester woven fabric, and 51% cotton and 49% rayon woven fabric will be 6204.42.3050, 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 rate of duty will be 8.4 percent ad valorem. The applicable subheading for the garments identified as “Guayabera dresses” and constructed from 100% polyester woven fabric, 51% polyester and 49% cotton woven fabric, 51% polyester and 49% linen woven fabric, and 51% polyester and 49% rayon woven fabric will be 6204.43.4030, 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: Other: Women’s. The rate of duty 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The status of this item under the PANTPA is currently being reviewed by the Office of Regulations and Rulings (OR&R) at the U.S. Customs and Border Protection Headquarters in Washington DC. As such, this office is precluded from issuing a ruling on whether the garment identified as a “Guayabera dress” qualifies for PANTPA preferential treatment. 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division