CLA-2-62:RR:NC:N3:360 K83282

Ms. Lisa E. Girvin
Eddie Bauer
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of women's dresses from Hong Kong

Dear Ms. Girvin:

In your letter dated February 17, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested.

Item number 017-3354 (regular) is a woman’s dress constructed from 100 percent cotton woven corduroy fabric. The dress is sleeveless and features a scooped neckline, two front patch pockets and a full front opening secured by eleven snap closures. This garment will also be imported in petite, tall and plus sizes under item numbers 017-3355, 017-3356 and 017-3357.

The applicable subheading for item number 017-3354 will be 6204.42.3010, 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: corduroy: women’s. The rate of duty will be 8.4 percent ad valorem.

Item number 017-3354 falls within textile category designation 336. Based upon international textile trade agreements products of Hong Kong are currently subject to quota restraints 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.).

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 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division