The tariff classification of a woman’s dress from China

N021545 January 16, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Yiu Ting Chow Amelotte International Corporation 213 West 35th Street Suite 302 New York, NY 10001 RE: The tariff classification of a woman’s dress from China Dear Mr. Chow: In your letter dated January 2, 2008, you requested a classification ruling. Your sample will be returned. Submitted sample, style #012, is a woman’s dress constructed from both knit and woven fabric. The bodice, which extends from the shoulder to the waist, is composed of 100% cotton knit fabric. The lower portion is composed of 100% cotton woven fabric. The dress features a square neckline, cap sleeves, smocking at the waist and a hemmed bottom. Neither the knit nor the woven portion provides the essential character of the garment. Therefore, in accordance with General Rules of Interpretation, GRI 3 (c), the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the heading is 6204, HTS. The applicable subheading for the style 012 will be 6204.42.3050, 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): dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent 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 012 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division