The tariff classification of a woman’s dress from Taiwan

NY F89405 July 31, 2000 CLA-2-62:RR:NC:TA 359 F89405 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s dress from Taiwan Dear Ms. Tewari: In your letter dated July 11, 2000, you requested a classification ruling. The submitted sample, style 01355, is a woman’s dress constructed from 100 percent polyester mesh fabric and lined with a man-made fiber knitted fabric. The pullover dress features an elasticized front and back scooped neckline, cap sleeves with elastic, an empire waist with a ribbon tie. The dress has an allover glitter design. The applicable subheading for style 01355 will be 6104.43.2010, 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: women's. The duty rate will be 16.4 percent ad valorem. Style 01355 falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan 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.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 Michael Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division