The tariff classification of a woman’s dress from Malaysia

NY L85298 June 9, 2005 CLA-2-61:RR:NC:TA:359 L85298 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Frank Neely Sara Lee Branded Apparel International Trade Department 1000 East Hanes Mill Road, 1st Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s dress from Malaysia Dear Mr. Neely: In your letter dated May 26, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style number 5544 is a woman’s sleeveless racer back dress that is constructed from 70% cotton, 27% polyester, 3% spandex, knit fabric. The dress extends from the shoulder to the knee area. The dress features adjustable spaghetti straps, a V-front, and a hemmed bottom. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of cotton: women’s, .The rate of duty will be 13.6% ad valorem. The dress falls within textile category designation 336. 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