The tariff classification of woman’s knit dress from China.

N044678 December 9, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Irene Chan CHL Customs House Broker 9133 S. La Cienega Blvd. Inglewood, CA 90301 RE: The tariff classification of woman’s knit dress from China. Dear Ms. Chan: In your letter dated November 6, 2008 you requested a classification ruling on behalf of Jointak USA Inc. Your sample is being retained by this office for our files. Your sample, style 9268S3, is a woman’s “Forever 21” label pull-on strapless dress constructed from 100% polyester knitted fabric. The lined garment extends to the mid-thigh and features, a gathering at the crossover padded bust area, and an elasticized balloon bottom. You have indicated that the size medium sample is equivalent to a size 7/9. The applicable subheading for the dress 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. 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/. The dress 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division