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NY N003499




December 12, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010

Mr. Daniel Gazitua
Supreme International, LLC
3000 NW 107 Avenue
Miami, Florida 33172

RE: The tariff classification of a dress from Vietnam.

Dear Mr. Gazitua:

In your letter dated November 13, 2006, you requested a classification ruling. The provided sample will be returned as per your request.

In your letter, you describe Style E70159 as a women’s tunic constructed of a 82% polyester 15% nylon 3% spandex knitted fabric with a plastic belt. Due to construction features, the garment is more properly described as a dress. The dress extends from the shoulders to just above the knees and features the following: a boat neckline, ¾ length sleeves, two self-fabric belt loops, and a hemmed bottom with side slits.

The dress and belt are considered to constitute a set under the General Rules of Interpretation (GRI) 3(b), HTSUS which provides in part that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character. As the belt is an accessory to the dress, the essential character of the set is imparted by the dress.

The applicable subheading for the Style E70159 dress and belt 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 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/.

The dress falls within textile category 636. The belt does not have a designed textile category and is neither subject to quota nor visa requirements. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Camille Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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