The tariff classification of a girl’s dress from Taiwan

PD E83836 July 13, 1999 CLA-2-61: G03 E83836 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Carin M. Rudich dELiA*s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a girl’s dress from Taiwan Dear Ms. Rudich: In your letter dated June 21, 1999, you requested a tariff classification ruling. Style 61023 is made from a fine knit velour fabric that you state is 85% polyester and 15% spandex. This garment is a sleeveless pull-on dress with an empire waist. The front neckline is slightly scooped. All edges are hemmed. You have indicated that this style will be imported in sizes S-XL. In a telephone conversation, you clarified that these sizes are the equivalents of girls’ sizes 7 to 16. The applicable subheading for the dress will be 6104.43.2020, 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), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’. The rate of duty will be 16.5 percent ad valorem. Style 61023 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Alice M Rigdon Port Director San Francisco