The tariff classification of women's dresses from India

NY 812028 July 5, 1995 CLA-2-62:S:N:N5:360 812028 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Mauritz Plenby Associated Merchandising Corporation 1440 Broadway New York, NY 10018 Re: The tariff classification of women's dresses from India Dear Mr. Plenby: In your letter dated June 26, 1995, you requested a classification ruling. You have indicated that the fiber content on the following garments, which were classified under PC 810764 dated June 1, 1995, as dresses of 100 percent rayon woven fabric has changed. The fiber content is now 100 percent woven cotton voile. Style V67 is a short sleeved dress that features an empire waist, a collar, lapels, side seam pockets and a button down full front opening. Style V68 is a short sleeved dress that features a v-neckline, and a partial front opening secured by three self fabric ties. Style V70 is a sleeveless, pullover dress that features a scoop neckline and side seam pockets. The dress also has an outer layer, of the same fabric, that ties at the waist and extends from under the arm to the waist. Style V71 is a short sleeved dress that features a v-neckline, an empire waist, a button down full front opening and side seam pockets. The applicable subheading for all four dresses will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), 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: women's. The duty rate will be 12.2 percent ad valorem. The dresses fall within textile category designation 336. Based upon international textile trade agreements products of India are subject to a visa requirement and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport