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NY J83954




May 16, 2003

CLA-2-61:RR:NC:TA: 359 J83954

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010

Ms.Yvonne M.W. Richardson
The Millwork Trading Co.,Ltd.
1372 Broadway, 2nd Floor
New York,NY 10018

RE: The tariff classification of a woman’s dress from Taiwan

Dear Ms. Richardson:

In your letter dated April 30, 2003, you requested a tariff classification ruling.

The submitted sample, style number 114P, is a woman’s sleeveless dress that is constructed from 90% cotton, 10% spandex, knit fabric (the top part of the garment to the waist), and 100% polyester, woven fabric (the lower part of the garment from the waist to the bottom). The dress features ¼ inch wide shoulder straps, a wide U-front, a V-back, and a flared bottom. The dress extends from the shoulders to the knee area.

Your sample is being returned as requested.

The essential character of the garment is given by the knit fabric; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.6% ad valorem.

The dress falls within textile category designation 336. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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