The tariff classification of a woman’s dress from Korea

NY E89974 December 8, 1999 CLA-2-61:RR:NC:TA:359 E89974 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Alan Woodruff Lerner New York 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a woman’s dress from Korea Dear Mr. Woodruff: In your letter dated November 19, 1999 you requested a classification ruling. The submitted sample, style 7364, is a woman’s sleeveless dress constructed from 48% rayon, 48% nylon, 4% spandex, knit fabric. The dress extends from the shoulders to the knee area and features a round neckline, and a hemmed bottom. Your sample is being returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of synthetic fibers: other. The duty rate will be 16.5% ad valorem. The duty rate in 2000 will be 16.4% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Korea 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.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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division