he tariff classification of a womendress and cardigan from China

PD E80198 April 29, 1999 CLA-2-61:NO:TC:I06 E80198 CATEGORY: Classification TARIFF NO.: 6104.43.2010, 6110.30.3055 Mr. Kevin Rea ICS Immediate Customs Service Incorporated 148-05 175th Street Jamaica, New York 11434 RE:The tariff classification of a womendress and cardigan from China Dear Mr. Rea: In your letter dated March 23, 1999, you requested a tariff classification ruling on behalf of Maggy London. The submitted sample, Style # 75219, is a womentwo piece outfit, consisting of a dress and a cardigan, and composed of 100% polyester, finely knit fabric. The sleeveless dress features a rounded neckline; side seam slits at the bottom; ankle length and a hemmed bottom. The cardigan features a full frontal opening with a two button and loops closure; a deep v-shaped neckline; long sleeves with hemmed ends; side seam slits; a hemmed bottom; and midthigh length. Your sample is enclosed herewith. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for womendresses knitted or crocheted: dresses: of synthetic fibers: other: womens. The rate of duty will be 16.5% ad valorem. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the united States (HTS), which provides for sweaters and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: womenor girls The rate of duty will be 33.1% ad valorem. The dress falls within textile category designation 636. The cardigan falls within textile category 639. Based upon international textile trade agreements, products of China 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 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, Allen H. Paterson Port Director New Orleans, Louisiana