The tariff classification of a women's dress from Hong Kong

NY C80914 November 4, 1997 CLA-2-62:RR:NC:TA:360 C80914 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of a women's dress from Hong Kong Dear Ms. Antrim-Saizan: In your letter dated October 15, 1997, you requested a classification ruling on behalf of Warner Bros., Worldwide Retail. The sample will be returned to you under separate cover. Style S8-16 is a dress constructed from 100 percent cotton yarn-dyed woven poplin fabric. The pullover garment extends from the neck and shoulders to approximately four inches above the knee. The sleeveless dress features a scoop neckline, shoulder straps that measure approximately 1/2 an inch in width and an embroidered applique on the front below the neck area. The garment has sufficient coverage to be worn alone without another outerwear garment. It is your contention that the garment should be classified as a nightgown under heading 6208, Harmonized Tariff Schedule of the United States (HTS). We disagree. The information you provided does not support your claim that the garment will be shown to the ultimate consumer solely as nightwear. Based on the sample submitted, Customs sees no distinction between this garment and other garments commercially known as women's sun dresses. The applicable subheading for style S8-16 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. Style S8-16 falls within textile category designation 336. Based upon international textile trade agreements products of Hong Kong 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