The tariff classification of a woman’s dress from Guatemala

NY E88951 December 17, 1999 CLA-2-62:RR:NC:360 E88951 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Corinne Darnell The Hipage Company, Inc. 532 N. Regional Road Suite D Greensboro, NC 27409 RE: The tariff classification of a woman’s dress from Guatemala Dear Ms. Darnell: In your letter dated December 1, 1999, you requested a classification ruling on behalf of Lucia Inc. The submitted sample, style CF90-335, is a woman’s dress constructed from 100 percent rayon woven fabric. The dress features a scoop neckline and 1 ½ inch wide shoulder straps that tie on the shoulder and a full skirt. The applicable subheading for the dress 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. Effective January 1, 2000, the duty rate will be 16.4 percent ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Guatemala are currently not subject to quota restraints or 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