CLA-2-62:RR:NC:TA:358 K85110
Lori Horgan
Storybook Heirlooms
11220 120th Avenue NE
Kirkland, WA 98033
RE: The tariff classification of dresses and costumes from China or Macau
Dear Ms. Hogan:
In your letter dated April 12, 2004 you requested a classification ruling.
Submitted style 23115 is a full-length dress for girls’ wear, manufactured from a long-sleeved, velvet bodice of 90% polyester/10% spandex; and imparting the essential character of the dress, from a taffeta skirt of 100% acetate.
Submitted styles 22011 for women and 60248 for girls are identically styled “well made”, Elizabethan costumes in the form of highly ornamented, long dresses, manufactured from velveteen of 65% acetate/35% nylon.
The applicable subheading for styles 23115 and 60248 will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dresses…of artificial fibers, other, other, girls’ ; and for style 22011 will be 6204.44.4010, HTS, which provides for women’s…dresses…of artificial fibers, other, other, women’s. The duty rate will be 16 percent ad valorem for all of the styles.
The three styles fall within textile category designation 636. Based upon international textile trade agreements products of China or Macau 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division