The tariff classification of a woman's dress from Taiwan

PD C88547 June 12, 1998 CLA-2-61:LA:S:T:1:2:I23 C88547 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Thomas Caldecot Chubb, III Associate General Counsel Oxford Industries, Inc. 222 Piedmont Avenue, N.E. Atlanta, Georgia 30308 RE: The tariff classification of a woman's dress from Taiwan Dear Mr. Chubb: In your letter dated June 1, 1998, on behalf of your client, Oxford Industries, Inc., you requested a tariff classification ruling. The submitted sample, style 4437P, is a woman's dress constructed from 95% nylon, 5% spandex knit fabric. The sleeveless garment has a round neckline, a racer back, an empire waist, a straight skirt and a hemmed 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 women's or girls' suits...knitted or crocheted: dresses: of synthetic fibers: other: women's. The rate of duty will be 16.6% ad valorem. The garment falls within textile category designation 636. As a product of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. 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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach