The tariff classification of a woman?s dress and cardigan from Hong Kong

PD D87556 February 26, 1999 COMMENT3 COMMENT4CLA-2-61:PD:A:TC:I:I04 D87556 CATEGORY: Classification COMMENT5TARIFF NO.: 6104.42.0010; 6110.20.2075 COMMENT6James J. Kelly Barthco Trade Consultants, Incorporated 7575 Holstein Avenue Philadelphia, Pennsylvania 19153 COMMENT7RE: The tariff classification of a woman?s dress and cardigan from Hong Kong COMMENT8Dear Mr. Kelly: COMMENT9 In your letter dated January 29, 1999, you requested a tariff classification ruling on behalf of your client, Jones Apparel Group USA, Incorporated. COMMENT10 The submitted samples are women?s garments constructed from rib-knit fabric composed of 58 percent cotton and 42 percent rayon. The fabric has more than nine stitches per two centimeters measured in the horizontal direction. Style number M1905459 is a sleeveless pullover dress. The garment features a V-neckline and a straight bottom. The dress extends above the knee. Style number M1905738 is a coordinating cardigan that features a full frontal opening secured by nine button closures. The cardigan has long sleeves, a V-neckline, and a straight bottom. The submitted samples will be returned under separate cover. COMMENT11 The applicable subheading for the dress will be 6104.42.0010, which provides for dresses; of cotton; women?s. The rate of duty will be 11.8 percent ad valorem.COMMENT12 The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, ... and similar articles, knitted or crocheted: of cotton: other, other, other, women?s or girls?. The rate of duty will be 18.6 percent ad valorem. The dress falls within textile category designation 336. The cardigan falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong 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 the 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. Sincerely, COMMENT13 Constance H. Price Acting Port Director Miami Service Port COMMENT1