The tariff classification of a woman’s dress from India

NY G83863 November 30, 2000 CLA-2-62:RR:NC:TA 360 G83863 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s dress from India Dear Ms. Tewari: In your letter dated October 27, 2000, you requested a classification ruling. The submitted sample, style 11007, is a woman’s dress constructed from 60 percent polyester and 40 percent nylon woven fabric. The dress features removable shoulder straps, a shaped front neckline, a partially elasticized top back edge, a back zipper closure and a full lining. Although you have stated that the garment has all-over beading and embroidery, the submitted garment does not contain these features. In addition, you stated that there is a matching shawl. The shawl was not submitted for classification, nor did you state that the shawl would be imported with the dress. As the addition of these items could affect the classification or textile category designation of the imported garment, you may wish to obtain additional information and re-submit the actual garment you intend to import at a later date. This ruling is being issued on the dress submitted. The applicable subheading for style 11007 will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. The duty rate will be 16.4 percent ad valorem. Style 11007 falls within textile category designation 636. 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.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