The tariff classification of a woman's dress from China

NY C84707 March 9, 1998 CLA-2-62:RR:NC:TA:360 C84707 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Sheila Andrews Dillard Department Stores, Inc. 11701 Otter Creek Road South Mabelvale, AR 72103 RE: The tariff classification of a woman's dress from China Dear Ms. Andrews: In your letter dated February 19, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 8323203, which you describe as a robe, is a woman's casual, pullover dress that is very loose fitting and is commercially known as a caftan. The garment is constructed from 55 percent cotton and 45 percent rayon woven fabric. The dress features short dolman-like sleeves, a V-neckline, a partial front zippered opening and extends to the ankle. This garment will also be imported under style 8323201 (misses) and 8323201W (women's). Although you maintain that the garment is classifiable under heading 6208, HTS, you have submitted no evidence to support your claim that this garment differs from other caftans commercially marketed and sold as loungewear dresses. This garment is suitable for wear on informal social occasions in and outside the home. The applicable subheading for style 8323203 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 10.9 percent ad valorem. Style 8323203 falls within textile category designation 336. Based upon international textile trade agreements products of China 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