The tariff classification of a two-piece dress for girls’ wear from India

NY I88397 November 15, 2002 CLA-2-61;62:RR:NC:TA:358 I88397 CATEGORY: Classification TARIFF NO.: 6104.33.2000; 6204.43.4040 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a two-piece dress for girls’ wear from India Dear Ms. Wilson: In your letter dated November 11, 2002 you requested a classification ruling. Submitted style S34DC868G is comprised of two garments. One of these garments is a sleeveless, full-length dress, manufactured from woven fabric of 100% polyester, styled by string ties inserted into the side seams below the bustline, and by a zippered opening which extends vertically from the center of the back to the scooped neckline. The other of the garments, manufactured from knitted lace fabric of 100% nylon, is a bolero-styled, short-sleeved jacket, which can fasten together at the neckline by means of one button. As you have requested, the sample style is being returned. The applicable subheading for the dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for …dresses, of synthetic fibers, other, other, other, girls’; and for the jacket will be 6104.33.2000, which provides for …girls’…knitted…, suit-type jackets and blazers, of synthetic fibers, other. The duty rates will be 16.2 and 28.6 per cent ad valoarem, respectively. The dress falls within textile category designation 636, and the jacket within 635. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division