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

NY L80414 November 18, 2004 CLA-2-61: RR:NC:TA:359 L80414 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Karen Riggs Talbots 1 Talbots Drive Hingham, MA 02043 RE: The tariff classification of a woman’s knit dress from Macau Dear Ms. Riggs: In your letter dated October 26, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 52035022, is a woman’s dress constructed from 96% cotton, 4% spandex knit fabric. The dress features shirt-type collar, a partial front opening secured with four buttons, a buttoned patch pocket on the upper left chest, a woven belt, two belt loops, short hemmed sleeves and a hemmed bottom. The garment extends from the wearer’s shoulders to below the knees. The dress and the belt of style 52035022 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 style 52035022 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 11.5% ad valorem. Style 52035022 falls within textile category designation 336. Based upon international textile trade agreements this product from Macau is subject to quota and requires 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division