The tariff classification of women’s dresses from Guatemala, Malaysia and India

NY L80784 November 24, 2004 CLA-2-61:RR:NC:TA:359 L80784 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6204.42.3050 Mr. Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, TN 37701-7461 RE: The tariff classification of women’s dresses from Guatemala, Malaysia and India Dear Ms. Fontecchio: In your letter dated November 17, 2004, you requested a classification ruling on behalf of Goody’s Family Clothing, Inc. Three garments were submitted and will be returned as you have requested. Style 1405484 is a woman’s dress made of 100% cotton jersey knit fabric. The garment features a smocked, sleeveless bodice with a plain bottom. There are buttons on the inside of the bodice to attach thin smocked straps. The overall length of the garment is approximately 27 inches. The country of origin is Guatemala. Style 1485080 is a woman’s dress made of 85% cotton and 15% polyester loop terry knit fabric. The garment features a smocked, sleeveless bodice with a hemmed bottom. The bottom hem has two small side vents. The overall length of the garment is approximately 27 inches. The country of origin is Malaysia. Style 1575134 is a woman’s dress made of 100% cotton woven fabric. The garment features a smocked, sleeveless bodice with a hemmed bottom. The overall length of the garment is approximately 25 inches. The country of origin is India. The applicable subheading for styles 1405484 and 1485080 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles…dresses…knitted or crocheted: Dresses: Of cotton: Women’s. The duty rate will be 11.5% ad valorem. The applicable subheading for style 1575134 will be 6204.42.3050, HTS, which provides for women’s or girls’ suits, ensembles…dresses…: Dresses: Of cotton: Other: Other: Other: Other: Women’s. The duty rate will be 8.4% ad valorem. All three styles fall within textile category designation 336. Based upon international textile trade agreements products of India and Malaysia are subject to quota and the requirement of a visa. Products of Guatemala are not subject to quota and do not require 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. 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