The tariff classification of a woman’s dress from Oman, Sri Lanka, Qatar and the United Arab Emirates

NY E84187 August 30, 1999 CLA-2-62:RR:NC:360 E84187 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Mr. Kevin Maher Cair Customhouse Brokers International Freight Forwarders 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a woman’s dress from Oman, Sri Lanka, Qatar and the United Arab Emirates Dear Mr. Maher: In your letter dated July 30, 1999, you requested a classification ruling on behalf of Radix Apparel Inc. The sample submitted with your request will be returned to you under separate cover. Style 660110/660110x is a woman’s dress composed of knit and woven components. The top portion of the dress is constructed from 100 percent cotton knit fabric, the attached front panels, which simulate a vest, are constructed from 100 percent linen woven fabric and the bottom portion is constructed from 100 percent rayon woven fabric. The dress is ankle length and features short sleeves, a scooped neckline and a full skirt. The simulated vest consists of two woven panels that are attached at the shoulder seams and have a full front opening secured by four buttons and ties around the waist. Because the dress is composed of knit and woven components, the classification question centers on an essential character determination. In this case, none of the components impart the essential character to the garment. GRI 3(c) requires that in such cases the garment shall be classified under the heading that occurs last in numerical order among those which equally merit consideration. In this case, the garment will be classified under the subheading for woven dresses of artificial fibers. The applicable subheading for style 660110/660110x will be 6204.44.4010, 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 artificial fibers: other: other: women’s. The duty rate will be 16.5 percent ad valorem. Style 660110/660110x falls within textile category designation 636. Based upon international textile trade agreements products of Sri Lanka and United Arab Emirates are subject to quota restraints and a visa requirement. Products of Oman and Qatar currently are subject to a visa requirement. 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. 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