The tariff classification of a woman’s dress from Indonesia

NY L82767 March 23, 2005 CLA-2-61:RR:NC:TA:359 L82767 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Ave., 9th floor New York, NY 10018 RE: The tariff classification of a woman’s dress from Indonesia Dear Ms. Sarmiento: In your letter dated February 28, 2005, on behalf of Norton, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style ADTYJS, is a woman’s 95% rayon, 5% spandex sleeveless dress with a woven sash. You stated in a telephone conversation with the NISA that the imported sash will be the same fabric, fiber content and color as the dress. You also state that the garment is interchangeable and may be worn as a dress or a skirt. The dress has a form-fitting bust line and extends below the knee. It neither covers the shoulders nor the arms. It features a waist sash and a hemmed bottom. The dress and the sash are considered as a composite good. The essential character is given by the dress; Harmonized Tariff Schedule of the United States (HTS), General rules of Interpretation (GRI), Rule 3 noted. The applicable subheading for the dress will be 6104.44.2010 (HTS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The rate of duty will be 14.9% ad valorem. The dress 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division