CLA-2-62:RR:NC:WA 360 A87015
Ms. Amy Johnson
Customs Coordinator
WalMart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a women's dress from India
Dear Ms. Johnson:
In your letter dated August 21, 1996, you requested a
classification ruling. The sample submitted with your request
will be returned to you under separate cover.
Style Sics 29-1509 is a dress constructed from 100 percent
cotton woven fabric. The dress features "one size fits all"
sizing, short sleeves, a collar, an embroidered overlay on the
left front panel and a full front opening secured by nine
buttons. The dress extends to approximately five inches below
the knee and also has a shirt-tail bottom. Although you indicate
that this garment is sleepwear, you have not substantiated your
claim.
The applicable subheading for the dress will be
6204.42.3030, 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: containing
two or more colors in the warp and/or the filling: women's. The
duty rate will be 11.8 percent ad valorem.
The dress falls within textile category designation 336.
Based upon international textile trade agreements products of
India are subject to quota restraints and a visa requirement.
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. Part
categories are the result of international bilateral agreements
which 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 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 (212) 466-5866.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division