The tariff classification of a woman's dress from India

NY D85590 December 22, 1998 CLA-2-62:RR:NC:TA:360 D85590 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Girdhari M. Chungani India Garments Inc. 495 Meadow Lane Carlstadt, NJ 07072 RE: The tariff classification of a woman's dress from India Dear Sir/Madam: In your letter dated December 7, 1998, you requested a classification ruling. Style J584, which you describe as a caftan, is a woman's dress constructed from 100 percent rayon woven fabric. The dress features long hemmed sleeves, a round neckline, side vents, a full front opening secured by seven buttons and embroidery around the neck and front opening. The applicable subheading for style J584 will be 6204.44.4010, 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 artificial fibers: other: other: women's. The duty rate will be 16.6 percent ad valorem. Effective January 1, 1999, the duty rate will be 16.5 percent ad valorem. Style J584 falls within textile category designation 636. Based upon international textile trade agreements products of India 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