The tariff classification of women's dresses from India

NY B89464 October 7, 1997 CLA-2-62:RR:NC:TA:360 B89464 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Marian Clare Airport Clearance Service 55 Inip Drive Inwood, NY 11096 RE: The tariff classification of women's dresses from India Dear Ms. Clare: In your letter dated September 5, 1997, you requested a classification ruling on behalf of Rajco International Inc. Two samples were submitted with your inquiry, styles 2700 and 2701. Both garments are constructed from 100 percent cotton woven yarn dyed fabric with two or more colors in the warp and/or filling and extend from the neck and shoulders to below the knee. Style 2700 features short sleeves, a shirt collar, a full front opening secured by nine buttons, embroidered design on the bodice and a shirttail bottom. Style 2701 is identical in styling to the above, except that it has one chest pocket with an embroidered design. Although you state that the garments will be sized "ONE SIZE FITS MOST", they button right over left. In addition, you state that the garments are sleep shirts, but have submitted no information to substantiate your claim. These garments are commercially similar to lougewear garments that Customs has previously ruled to be classifiable as dresses because they provided sufficient coverage to render them suitable for wear outside the home. Furthermore, the hangtags on these garments are marked "loungewear." The applicable subheading for will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls, suits, ensembles, suit-type jackets, blazers, dresses...: of cotton: other: other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 11.3 percent ad valorem. Styles 2700 and 2701 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division