The tariff classification of a woman’s dress from Taiwan.

NY D86392 February 5, 1999 CLA-2-61:RR:NC:TA:359 D86392 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Teresa A. Raffa AMC 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s dress from Taiwan. Dear Ms. Raffa: In your letter dated January 5, 1999 you requested a tariff classification ruling. The submitted sample, style number AV991, is a woman’s long dress constructed from 100% polyester, knit fabric. The garment extends from the shoulder to the ankle area and features the following: a round neckline; long hemmed sleeves; a partial front zipper opening; a kangaroo front pocket; two side slits; and a curved, hemmed bottom. Your sample is being 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 dresses: other. The duty rate will be 16.5% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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 Section 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division