The tariff classification of a woman's dress from India

NY J89701 November 10, 2003 CLA-2-62:RR:NC:N3:360 J89701 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Krisanne Stecklair Mothers Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman's dress from India Dear Ms. Stecklair: In your letter dated October 9, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 97511 is a woman’s maternity dress constructed from 100 percent cotton denim woven fabric. The dress features a shaped front neckline, ½ inch wide shoulder straps, an empire waist, self-fabric back ties and embroidery on the bottom front panel. The top back edge is elasticized and is cut straight across from side seam to side seam. The garment provides sufficient coverage for wear without another outer garment. The applicable subheading for style 97511 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other; other; with two or more colors in the warp and/or the filling: women’s. The rate of duty will be 8.8 percent ad valorem. Style 97511 falls within textile category designation 336. Based upon international textile trade agreements products of India 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 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