United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M80378 - NY M80425 > NY M80423

Previous Ruling Next Ruling
NY M80423




March 14, 2006

CLA-2-62:RR:NC:N3:360 M80423

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.49.5060; 6114.20.0010

Ms. Melissa Fox
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a women’s dress and top from China

Dear Ms. Fox:

In your letter dated February 14, 2006, you requested a tariff classification ruling on behalf of Halmode Apparel. The submitted sample will be returned to you as requested.

Style 62331 consists of a women’s woven dress constructed from 55 percent linen and 45 percent rayon and an openwork top of 100 percent cotton. The dress is lined and extends to approximately mid-calf. It features ½ inch wide shoulder straps, a side zipper closure, a v-shaped front neckline and the back is cut straight across the top edge from side seam to side seam. The top does not reach the waist and features long sleeves and a full front opening secured by a button at the neckline.

The applicable subheading for the dress will be 6204.49.5060, 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: other: other: other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 10.8% 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 designation 836 and the top within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: