The tariff classification of a woman’s dress from China

N010146 May 16, 2007 CLA-2-:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Krystal Mehnert Donna Karan Company LLC580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s dress from China Dear Ms. Mehnert: In your letter dated April 19, 2007, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style P377757QB is a women’s long sleeve dress composed of knit and woven components. The top portion of the dress is constructed of 94% cotton and 6% spandex knitted fabric and the bottom portion is constructed of 78% wool, 21% polyamide and 1% spandex wool woven fabric. The knitted top portion has a scooped neckline and extends below the waist. The dress has short sleeves and has a zipper that runs down the rear of the garment from the top of the neckline to the lower back area. The woven lower portion has a hemmed bottom. The dress is of a length that reaches just to the knee. The essential character of the garment is imparted by the knitted fabric component in accordance with the General Rules of Interpretation (GRI 3 (b)). The applicable subheading for style P377757QB will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of cotton: women’s. The rate of duty will be 11.5% ad valorem. Style number P377757QB falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division