The tariff classification of a woman’s dress from China

N032282 July 15, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s dress from China Dear Ms. Fox: In your letter dated June 27, 2008, you requested a classification ruling on behalf of Ann Taylor, Inc. Your sample will be returned as requested. Submitted sample, style #223287, is a woman’s dress composed of both knit and woven fabric. The bodice, which extends from the shoulders to the waist, is constructed from 71% polyester, 26% rayon and 3% spandex knit fabric. The waist band is constructed from 50% polyester, 46% cotton and 4% spandex satin woven fabric. The lower portion is constructed from 100% polyester woven fabric. The pullover dress is sleeveless and features a scoop neckline, a side zipper, a satin waist band, a partial lower half lining, the lower portion is embellished with sequins. The dress also will be imported in petite size under the style #226086. The woven component imparts the essential character of the garment; therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading 6204 for women’s woven dresses. The applicable subheading for the style 223287 will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. The duty rate will be 16 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 223287 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division