The tariff classification of a women’s dress from India

NY G87370 March 15, 2001 CLA-2-62:RR:NC:TA 360 G87370 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Mr. Jim McDermott Manager, Customs Compliance CSI Industries, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a women’s dress from India Dear Mr. McDermott: In your letter dated February 14, 2001, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 095-406181 (sizes 1X to 3X) is a dress that simulates a two-piece ensemble and is constructed from 100 percent rayon woven fabric. The under garment is a pullover dress that has front and back square necklines, 1 ¼ inch wide shoulder straps and side slits. The outer garment features short sleeves, a standup collar, side slits and a full front opening secured by eight buttons. The outer garment is inserted into the shoulder seams of the dress and cannot be separated without damage to either garment. This garment will also be imported in sizes 4X to 5X under style number 095-406181. The applicable subheading for style 095-406181 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 16.3 percent ad valorem. Style 095-406181 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