The tariff classification of a women’s dresses from India

NY E86160 September 15, 1999 CLA-2-62:RR:NC:360 E86160 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 6204.49.5060 Mr. Keith Atlas Swimwear Anywhere 85 Sherwood Avenue Farmingdale, NY 11735 RE: The tariff classification of a women’s dresses from India Dear Mr. Atlas: In your letter received on August 23, 1999, you requested a classification ruling. The submitted sample, style V 39108, is a woman’s dress constructed from 100 percent linen woven fabric. The dress is sleeveless and features a V-neckline, one double front pocket and a shirttail bottom. The submitted sample, style V 40118, is a woman’s dress constructed from 100 percent cotton woven fabric. The is sleeveless and features a drawstring neckline and two front pockets with drawstrings. The garment extends from the shoulders to the ankle. The applicable subheading for style V 39108 will be 6204.49.5060, 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 other textile materials: other: other. The duty rate will be 7.2 percent ad valorem. The applicable subheading for style V 40118 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 V 39108 falls within textile category designation 836 and style V 40118 falls within textile category designation 336. Based upon international textile trade agreements products of India are subject to quota restraints and 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