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 > 2007 NY Rulings > NY N005378 - NY N005448 > NY N005394

Previous Ruling Next Ruling
NY N005394




February 7, 2007

CLA-2-61:RR:NC:3:359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6204.43.4030

Ms. Christine Lanoue
Talbots Imports, LLC
1 Talbots Drive
Hingham, Ma 02043

RE: The tariff classification of women’s wearing apparel from China.

Dear Ms. Lanoue:

In your letter dated January 10, 2007 you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style 74037250, is a two-piece garment comprised of an outer women’s knit dress and an inner woven slip-dress. The straps of the woven dress attach to the knit dress at the shoulders using a thread and snap fastener. You have indicated that the two-piece garment will be retailed as one item. For tariff purposes, the garments will be separately classified as dresses.

The capped sleeve outer dress is constructed from a 95% nylon and 5% spandex open work warp knit fabric with an inwrought design. The outer dress is wrap-styled and ties at the waist. The inner pull-on slip-dress is constructed from 100% woven polyester. It features a V-shaped neckline, spaghetti straps and a hemmed bottom. Both dresses extend from the shoulders to below the knee.

The applicable subheading for the outer knit 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 percent ad valorem.

The applicable subheading for the inner woven slip-dress 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/.

Both dresses fall within textile category designation 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,

Previous Ruling Next Ruling

See also: