The tariff classification of a woman’s dress from China

NY M85372 August 09, 2006 CLA-2-61:RR:NC:TA:359 M85372 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. B.K. Lee Leeward International, Inc. 21 West 38th Street, 11th Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China Dear Mr. Lee: In your letter dated July 24, 2006, you requested a classification ruling. Your sample is being returned. The submitted sample, style number 1041657, is a woman’s sleeveless dress that is constructed from 65% polyester, 35% rayon knit fabric. The dress extends to the thigh area and features 1-inch wide shoulder straps, a drawstring neckline that ties in the front, a drawstring drop waist with ties on both sides, and a straight bottom. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of synthetic fibers: other: women’s. The duty rate will be 16% 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