The tariff classification of a women's knit dress manufactured in Taiwan

PD C88546 June 29, 1998 CLA-2-61-CL:FO:CB:I20 CATEGORY : Classification TARIFF NO.: 6104.43.2010 Mr. Thomas Caldecot Chubb III Associate General Counsel Oxford Industries, Inc. 222 Piedmont Avenue, NE Atlanta, GA 30308 RE: The tariff classification of a women's knit dress manufactured in Taiwan Dear Mr. Chubb: In your letter dated June 1, 1998, you requested a tariff classification ruling. The submitted sample, designated style number 4437M, is a women's dress manufactured from two 95% nylon, 5% spandex fine knit fabrics. The fabric comprising the upper portion of the dress is a mesh, while the fabric comprising the lower portion of the garment is solid. This sleeveless garment, which extends to just above the knees, features straps measuring one and one-half inches at the tops of the shoulders, a racer back, and a straight, hemmed bottom. The applicable subheading for the garment is 6104.43.2010, Harmonized Tariff Schedule of the United States, which provides for other women's dresses, knitted or crocheted, of synthetic fibers. The applicable rate of duty is 16.6%, ad valorem. The garment falls within textile category designation 636. Based on international textile trade agreements, products of Taiwan are subject to quota and the requirement 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. 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. The sample is being returned to you, as requested. 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. Sincerely, John M. Regan Service Port Director Port of Cleveland