The tariff classification of women's dresses from Bangladesh and Cambodia

NY J85525 June 16, 2003 CLA-2-62:RR:NC:N3:360 J85525 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Betty Coats Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of women's dresses from Bangladesh and Cambodia Dear Ms. Coats: In your letter dated June 4, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 953051-52 is a woman’s dress constructed from 55 percent cotton and 45 percent polyester woven fabric. The dress features short sleeves, a round neckline, smocking on the bodice, two front patch pockets with smocking and a full front opening secured by eight snap closures. Style 653053-54 is a woman’s dress constructed from 55 percent cotton and 45 percent polyester woven fabric. The dress features short sleeves, a modified V-neckline, two front patch pockets and a full front opening secured by seven snap closures. The garment has trapunto stitching around the neckline and sleeves edges and embroidery on the front neckline. The applicable subheading for both dresses will be 6204.42.3050, 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 cotton: other: other: other: other: women’s. The rate of duty will be 8.8 percent ad valorem. Both dresses fall within textile category designation 336. Based upon international textile trade agreements products of Bangladesh are currently subject to quota restraints and the requirement of a visa. Products of Cambodia that fall within category 336 are currently subject to a visa requirement but not to quota restraints. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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