The tariff classification of a woman’s dress from Macau

NY D87209 February 12, 1999 CLA-2-62:RR:NC:TA:360 D87209 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Melba R. Dairo Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s dress from Macau Dear Ms. Dairo: In your letter dated January 25, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 2696 is a woman’s dress constructed from 100 percent cotton. The sleeveless dress features a square neckline, shoulder straps that are two inches wide and two patch pocket below the waist. This garment will also be imported in petite sizes under style 2696DP constructed from 100 percent woven cotton denim and 100 percent woven cotton twill. Style 2696D will be in missy sizes and constructed from 100 percent woven cotton denim fabric. The applicable subheading for style 2696 will be 6204.42.3050, 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 cotton: other: other: other: women’s. The duty rate will be 10.5 percent ad valorem. Style 2696 falls within textile category designation 336. Based upon international textile trade agreements products of Macau 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) 637 - 7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division