The tariff classification of a woman's dress from Macau

NY J80465 February 25, 2003 CLA-2-62:RR:NC:N3:360 J80465 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Nicole Trimble Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a woman's dress from Macau Dear Ms. Trimble: In your letter dated January 27, 2003, you requested a tariff classification ruling on behalf of New Horizon Trading. The submitted sample, style 2980N1, is a woman’s dress whose upper portion is constructed from 100 percent cotton woven denim fabric and whose lower portion is constructed from 100 percent rayon woven fabric. The sleeveless dress features a collar and a partial front opening secured by lacing. The cotton portion of the dress, which constitutes the upper visible portion of the garment, imparts the essential character to the garment. The applicable subheading for style 2980N1 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ dresses: of cotton: other: with two or more colors in the warp and/or filling. The rate of duty will be 8.8 percent ad valorem. Style 2980N1 falls within textile category designation 336. Based upon international textile trade agreements products of Macau are currently subject to quota restraints 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division