The tariff classification of women’s dresses from Singapore Dear Ms. Breum:

NY G80258 August 9, 2000 CLA-2-62:RR:NC:TA 360 G80258 CATEGORY: Classification TARIFF NO.: 6204.42.3030; 6204.42.3050 Ms. Marilyn Breum Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of women’s dresses from Singapore Dear Ms. Breum: In your letter dated July 23, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 017-1160 is a woman’s dress constructed from 100 percent cotton denim woven fabric. The dress features a shaped front neckline, ½ inch wide shoulder straps, an empire waist, a back vent and a back zipper opening. The garment will also be imported in tall and petite sizes under style numbers 017-1161 and 017-1162. Style 017-1181 is a woman’s dress constructed from 97 percent cotton and 3 percent spandex woven fabric. The sleeveless dress features a round neckline, a self-fabric tie in front and a back zipper opening. This garment will also be imported in tall and petite sizes under style numbers 017-1182 and 017-1183. The applicable subheading for style 017-1160 will be 6204.42.3030, 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: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 10.1 percent ad valorem. The applicable subheading for style 017-1181 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: other: other: other: women’s. The duty rate will be 10.1 percent ad valorem. Both styles fall within textile category designation 336. Based upon international textile trade agreements products of Singapore 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 Patricia Schiazzano at 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division