The tariff classification of women's dresses from India

NY K84447 April 12, 2004 CLA-2-62:RR:NC:N3:360 K84447 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Carolyn B. Malina Lands' End, Inc. 5 Lands' End Lane Dodgeville, WI 53595 RE: The tariff classification of women's dresses from India Dear Ms. Malina: In your letter dated March 22, 2004, you requested a ruling on tariff classification. The submitted sample will be returned as requested. Style 89548 is a women’s sleeveless dress constructed from 100 percent cotton woven eyelet fabric. The pullover dress extends to the knees and features a U-neckline, side vents and a scalloped hemline. The applicable subheading for style 89548 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: women's. The rate of duty will be 8.4 percent ad valorem. Style 89548 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