The tariff classification of a woman’s dress from Canada

NY H89002 March 14, 2002 CLA-2-61:RR:NC:TA:359 H89002 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s dress from Canada Dear Ms. Shibish: In your letter dated March 5, 2002 you requested a tariff classification ruling. The submitted sample, style 314, is a woman’s dress that is constructed from 50% polyester, 50% cotton, knit fabric. The dress extends from the shoulders to the ankle area. The dress features a turtleneck, detachable shoulder pads, long hemmed sleeves, and a hemmed bottom. Your sample is being returned. 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: women’s. The duty rate will be 16.2% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Canada are not subject to quota nor the requirement of a visa. Due to the fact that the dress is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The dress will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The dress may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division