The tariff classification of a woman’s dress from Vietnam

NY K88299 August 24, 2004 CLA-2-61:RR:NC:TA:359 K88299 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman’s dress from Vietnam Dear Ms. Julia: In your letter dated August 4, 2004, you requested a classification ruling. As requested your sample is being returned to you. Your sample, style S05-63-033, is a woman’s dress constructed from 93% polyester and 7% spandex knit fabric. The garment features a V-shaped faux wrap neckline in the front and back, ¾ length sleeves and a hemmed bottom. The garment extends from the shoulder to above the knee area. The applicable subheading for style S05-63-033 will be 6104.43.2010, 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 synthetic fibers: other: women’s. The duty rate will be 16% ad valorem. Style S05-63-033 falls within textile category designation 636. Based upon international textile trade agreements this product from Vietnam is not subject to quota or the requirement of a visa. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division