The tariff classification of a woman's dress from Taiwan

PD C85109 March 20, 1998 CLA-2-61 SE:TC:D I09 C85109 CATEGORY: Classification TARIFF NUMBER: 6104.43.2010 Michele R. Markowitz Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York NY 10167-3397 RE: The tariff classification of a woman's dress from Taiwan Dear Ms. Markowitz: In your letter dated March 3, 1998, on behalf of your client Lane Bryant, you requested a classification ruling. The submitted sample, style 98-2065-5(52)I, is a woman's knit dress of 62% polyester, 33% cotton, and 5% spandex. The dress is sleeveless, reaches the vicinity of the ankles, and features a round neckline in the front and the back, shoulder straps one-half inch wide, and a side slit at the bottom. Your sample will be returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses, of synthetic fibers, other, women's. The duty rate will be 16.6%. Style 98-2065-5(52)I falls within textile category designation 636. Based upon international textile trade agree- ments, products of Taiwan are subject to quota and the requirements of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist Enclosure