The tariff classification of women’s dresses and shawls from China

NY L82662 March 2, 2005 CLA-2-62:RR:NC:N3:360 L82662 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Donald S. Simpson Barthco Trade Consultants 5101 S. Broad StreetPhiladelphia, PA 19112-1404 RE: The tariff classification of women’s dresses and shawls from China Dear Mr. Simpson: In your letter dated February 15, 2005, on behalf of David’s Bridal Inc., you requested a classification ruling. The sample submitted with your request will be returned as requested. Style F11139 consists of a women’s eveningwear dress and matching shawl made from 100 percent polyester woven fabric. The sleeveless dress extends to the ankles and is fully lined. There is a rear combination hook and eye and zipper closure on the dress. The gown features an empire waist, detachable straps, a shelf bra with boning and embroidered roses with plastic bugles. The matching shawl is designed to be worn around the bared shoulders and will be sold together at retail. The dress and shawl are considered composite goods in accordance with the General Rules of Interpretation. The components are adapted to one another, are mutually complementary and together form a whole which would not normally be offered for sale separately. The garment imparts the essential character to style F11139. The applicable subheading for style F11139 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…of synthetic fibers: other, other: women’s. The duty rate will be 16 percent ad valorem. Style F11139 falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division