The tariff classification of a woman’s dress from China and Taiwan

NY M85361 August 1, 2006 CLA-2-61:RR:NC:TA:359 M85361 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. David Li Gianno Co., Ltd. 9550 Flaire Drive, Suite 311 El Monte, CA 91731 RE: The tariff classification of a woman’s dress from China and Taiwan Dear Mr. Li: In your letter dated July 17, 2006, you requested a classification ruling. Your sample is being returned. The submitted sample, style number BS-2143, is a woman’s tank-style dress that is constructed from 100% cotton, openwork crocheted fabric. The garment extends to the thigh area and features one-inch shoulder straps, a scoop front and back, a drawstring waist, and a fringed bottom. The applicable subheading for 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. 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 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