CLA-2-62:S:N:N5:360 899022
Mr. J. Epstein
W. N. Epstein & Co., Inc.
P. O. Box 45187
St. Louis, MO 63145
RE: The tariff classification of a woman's dress from Sri Lanka
or
the United Arab Emirates
Dear Mr. Epstein:
In your letter dated June 9, 1994, you requested a tariff
classification ruling on behalf of Miss Elaine, Inc.
The submitted sample, style 83476, is a dress constructed from
fabric that is 100 percent woven cotton. The sleeveless dress
features a full front opening secured by seven wooden buttons, an
attached tie belt and side vents. The dress also has four rows of
tucks at the center back and on each side of the upper front. The
dress extends below the knee and has a straight hemmed bottom.
The applicable subheading for the dress will be 6204.42.3050,
Harmonized Tariff Schedule of the United States (HTS), 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 cotton: other: other...other:women's. The rate of duty
will be 12.6 percent ad valorem.
The dress falls within textile category designation 336.
Based upon international textile trade agreements, products of Sri
Lanka and the United Arab Emirates are subject to a visa
requirement and to quota restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
subject to frequent renegotiations and changes, to obtain the most
current information available, we suggest that you check, close to
the time of shipment, the Status Report On Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport