The tariff classification of a woman's dress from Canada

PD C88710 July 17, 1998 CLA-2-61:PD:A:TC:I:I04 C88710 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Edward M. Puls, Treasurer Weekenders USA, Incorporated P. O. Box 8127 Vernon Hills, Illinois 60061-8127 RE: The tariff classification of a woman's dress from Canada Dear Mr. Puls: In your letter dated June 15, 1998, you requested a tariff classification ruling. The submitted sample, style number 331, is a woman's straight dress manufactured from rib knit fabric composed of 50 percent cotton and 50 percent polyester. The pullover dress is mid-calf length. The garment features a turtleneck, long sleeves, and permanently attached shoulder pads. The dress has a straight, hemmed bottom; and a 17-inch slit in the rear. The submitted sample will be returned under separate cover. Pursuant to General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States (HTS), the applicable subheading for the dress will be 6104.43.2010, which provides for dresses; of synthetic fibers; other; women's. The rate of duty will be 16.6 percent ad valorem. As a product of Canada, the dress is neither subject to quota restraints nor the requirement of a visa. 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, Jayson P. Ahern Port Director, Miami Service Port