The tariff classification of a women’s garments from China

NY M80601 March 8, 2006 CLA-2-61:RR:NC:TA:359 M80601 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6208.11.0000 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard Philadelphia, PA 19112-1404 RE: The tariff classification of a women’s garments from China Dear Ms. Fox: In your letter dated February 20. 2006, on behalf of Sugartown Worldwide, Inc., you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number 64046, is comprised of a woman’s 100% cotton crocheted dress and a 100% acetate woven slip-like lining that is tacked on at the shoulders of the dress. The slip-like lining is not permanently attached. The dress and slip-like lining extend to the knee area. The dress features a U-neckline, short scallop finished sleeves, a ribbon drawstring above the waist, and a scallop finished bottom. The slip-like lining features a wide U-neckline, adjustable spaghetti shoulder straps, and a hemmed bottom. The applicable subheading for style 64046, the dress, will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, crocheted: of cotton: women’s. The duty rate will be 11.5% ad valorem. The applicable subheading for style 64046, the slip-like lining, will be 6208.11.0000, HTSUS, which provides for women’s slips…and similar articles: of man-made fibers. The duty rate will be 14.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 64046, the dress, falls within textile category designation 336. Style 64046, the slip lining, falls in category 652. 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