The tariff classification of a woman’s dress from China

N038635 September 23, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates Attorneys At Law 888 Seventh Avenue Suite 4500 New York, NY 10106 RE: The tariff classification of a woman’s dress from China Dear Mr. Zelman: In your letter dated September 15, 2008, you requested a classification ruling on behalf of Susana Monaco Inc. Your sample will be returned as requested. Submitted sample, style #ab8f3531, is a woman’s dress constructed from 100% silk woven fabric. The dress extends from the shoulders to approximately mid-thigh. The pullover dress is collarless and features a v-neckline, kabuki-like sleeves which are lined, a lined bodice, a partially elasticized waist, two side seam pockets, an attached fabric tie under the bust line and a hemmed bottom. The applicable subheading for the style ab8f3531 will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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 ab8f3531 falls within textile category 736. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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