The tariff classification of women’s dresses from China or other undetermined countries.

N034755 August 26, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6104.44.2010 Mr. Juan Lopez One World Apparel, LLC 1515 E. 15th Street Los Angeles, CA 90021 RE: The tariff classification of women’s dresses from China or other undetermined countries. Dear Mr. Lopez: In your letter received July 31, 2008 you requested a tariff classification ruling. We are returning your samples as per your request. Style 8841 is a woman’s dress. The dress is constructed from 100% polyester knit fabric. The garment is a sleeveless dress that features a draped rounded front neckline, a modified racer-back upper rear panel that is made of a mesh fabric with ribbon and sequin decorations and a self-fabric banded garment bottom. The dress reaches just above the knee. Style 5672 is a woman’s dress. The dress is constructed from 50% polyester 50% rayon knit fabric. The garment is a sleeveless dress that features shoulder straps approximately an inch in width, a straight front and rear neckline, a bow attached to the front bust area, an elastic band at the rear neckline and a self-fabric banded garment bottom. The dress extends to the mid-thigh. Due to the fact that Style 5672 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). Style 5672 will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. Style 5672 may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for styles 8841 will be 6104.43.2010, 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 synthetic fibers: other: women’s. The duty rate will be 16% ad valorem. The applicable subheading for styles 5672 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. Styles 8841 and 5672 fall within textile category designation 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. 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