The tariff classification of a woman’s dress from Philippines

N041406 October 21, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Yvonne M. Whitley Pacific Alliance USA Inc. 1359 Broadway 21st Floor New York, NYY 10018 RE: The tariff classification of a woman’s dress from Philippines Dear Ms. Whitley: In your letter dated October 8, 2008, you requested a classification ruling. Your sample will be returned as requested. Submitted sample, style #VFSI0000, is a woman’s two layer dress. The inner layer, neck trim and the front and back yokes are constructed from 65% polyester and 35% rayon knit fabric and the outer layer is constructed from 100% polyester woven fabric. The pullover dress is sleeveless and features a v-neckline, an attached grosgrain tie 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 VFSI0000 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 VFSI0000 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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