The tariff classification of a woman's dress from India

NY C84152 February 17, 1998 CLA-2-62:RR:NC:TA:360 C84152 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Shelia Andrews Dillard's Department Stores, Inc. 11701 Otter Creek Road Mabelvale, AR 72103 RE: The tariff classification of a woman's dress from India Dear Ms. Andrews: In your letter dated February 2, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 8326101 is a dress constructed from 100 percent cotton woven fabric. The dress features long sleeves with button cuffs, a collar, side seam pockets and a full front opening secured by ten buttons. The dress is embellished with decorative stitching and beading on the front panels and has a shirttail bottom. This garment will also be imported in women's sizes under style 8326101W. The applicable subheading for style 8326101 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other: other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 10.9 percent ad valorem. Style 8326101 falls 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