The tariff classification of a woman’s dress from China

NY M81282 March 29, 2006 CLA-2-61:RR:NC:TA:359 M81282 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s dress from China Dear Mr. Maher: In your letter dated February 27, 2006, on behalf of Unique Sourcing Intl. Ltd., 30 Tiffany Rd., Oyster Bay, NY 11771, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number G1340(average)/6032(women’s), is a woman’s dress that is constructed from 85% rayon, 10% nylon, 5% spandex knit fabric. The dress extends from the shoulder to the thigh area and features a wide round neckline, long sleeves with ribbed cuffs, and a rolled finish bottom. You suggest that the dress be classified in subheading 6104.43.2010, Harmonized Tariff Schedule of the United States (HSTUS). However, the garment is constructed from chief weight artificial fibers, which is specifically provided for in heading 6104. The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. 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/. 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