The tariff classification of two women’s knit dresses from Hong Kong.

N013858 July 17, 2007 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6104.44.2010 Ms. Julie Bakhshpour Aloha Customs Services 9215 Hall Road Downey, CA 90241 RE: The tariff classification of two women’s knit dresses from Hong Kong. Dear Ms. Bakhshpour: In your letter dated July 3, 2007 you requested a classification ruling on behalf of your client Mayer Apparel Limited. As requested, your samples are being returned to you. You submitted two samples of junior sized pull-on dresses. Style 072J04432S is constructed from 100% cotton knit fabric. The garment features a v-neckline, short sleeves with a ribbed knit finish, a ribbed knit band above the waist, two inset pockets located below the waist at either side seam, and a hemmed bottom. The garment extends from the shoulders to just above the knee. Style 072J03128S is constructed of 95% rayon and 5% spandex printed fabric. The dress features a rounded neckline, short hemmed sleeves, and a hemmed bottom. The garment extends from the shoulders to mid thigh area. The applicable subheading for style 072J04432S 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 duty rate will be 11.5% ad valorem. The applicable subheading for style 072J03128S will be 6104.44.2010, 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 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/. Style 072J04432S falls within textile category 336. Style 072J03128S falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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