The tariff classification of a woman’s dress from Macau

NY M81474 April 17, 2006 CLA-2-61:RR:NC:TA:359 M81474 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman’s dress from Macau Dear Mr. Hyland: In your letter dated March 23, 2006, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style BP117435, is a woman’s dress that is constructed from 95% rayon, 5% spandex knit fabric. The dress extends from the shoulder to the above the knee and features a V-shaped neckline, short sleeves with ribbed cuffs, and a hemmed bottom. 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