The tariff classification of a woman’s dress and pants from Taiwan

NY J82752 April 3, 2003 CLA-2-61:RR:NC:TA: 359 J82752 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.63.2006 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman’s dress and pants from Taiwan Dear Ms. Wallertz: In your letter dated March 21, 2003, you requested a tariff classification ruling. The submitted samples, style number F03-75-223, consist of a woman’s wrap dress and pants. The garments are constructed from 92% polyester, 8% spandex, knit fabric. The dress extends from the shoulders to the knee area and features the following: a pointed collar; shoulder pads; long hemmed sleeves; a full front opening with a cross over front that forms a V-neckline; and a hemmed bottom. The front left panel snaps to the under side of the right panel. The right panel crosses over the left panel and snaps on the side. A self-tie belt is attached to the right sideseam at the waist. The pants feature an elastic waistband and long hemmed leg openings. Your samples are being returned as requested. 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 16.1% ad valorem. The subheading for the pants will be 6104.63.2006, which provides for women’s trousers, knitted: of synthetic fibers: other: other: trousers and breeches: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread: other. The duty rate will be 28.4% ad valorem. Style F03-75-223, the dress, falls within textile category designation 636. Style F03-75-223, the pants, fall in category 648. Based upon international textile trade agreements products of Taiwan 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division