The tariff classification of a woman’s knit dress from China

NY J87965 September 3, 2003 CLA-2-61:RR:NC:TA:359 J87965 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Road, Suite #2 Middleton, WI 53563 RE: The tariff classification of a woman’s knit dress from China Dear Ms. Emrick: In your letter dated August 8, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style JPC178Q, is a woman’s dress constructed from 95% cotton, 5% spandex knit fabric. The garment features a modified V-shaped neckline in the front, sleeveless armholes, a partial zipped opening in the back and a hemmed bottom. The garment also features an unattached fabric belt and a scarf, both of which are constructed from matching fabric. The garment extends from the shoulder to the calf. The dress, the belt and the scarf are classified as composite goods. The essential character is given by the dress, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretations (GRI), Rule 3, noted. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…….knitted or crocheted: dresses: of cotton: women’s. The duty rate will be 11.6% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements products of China 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