The tariff classification of a women's dresses and nightgowns fromIndia

NY A82506 May 15, 1996 CLA-2-62:RR:NC:WA 360 A82506 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6208.21.0020 Mr. Roger Kohli Cute Options Inc. 9980 Glenoaks Boulevard #G Sun Valley, CA 91352 RE: The tariff classification of a women's dresses and nightgowns from India Dear Mr. Kohli: In your letter dated April 1, 1996, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 59213 is a dress constructed from 100 percent rayon woven fabric. The sleeveless dress features a scoop neckline, a partial front opening secured by four buttons. The dress has an embroidered bodice and extends below the calf. Style 09213 is identical in styling to style 59213 but is constructed from 50 percent rayon\50 percent cotton woven fabric. Style 59108 is a nightgown constructed from 100 percent cotton woven fabric. The sleeveless, pullover nightgown features an embroidered design on the bodice, a scoop neckline and crochet trim around the armholes, neckline and hem. The garment extends to the ankles. Style 59109 is identical to 59108 except this garment extends to mid thigh. You have indicated in your letter that the fabric is a blend of 50 rayon/50 cotton. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment. The applicable subheading for styles 59213 and 09213 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The duty rate will be 16.8 percent ad valorem. The applicable subheading for styles 59108 and 59109 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women's. The duty rate will be 9.4 percent ad valorem. Styles 59213 and 09213 fall within textile category designation 636 and styles 59108 and 59109 fall within textile category 351. Based upon international textile trade agreements products of India are subject to quota restraints and a visa requirement. 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. 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 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 Patricia Schiazzano at (212) 466 - 5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division