CLA-2-61:RR:NC:N3:359 M81364

Kevin Maher
C Air Customhouse Brokers
181 South Franklin Ave.
Valley Stream, NY 11581

RE: The tariff classification of a woman’s knit dress from China

Dear Mr. Maher:

In your letter dated February 14, 2006, you requested a classification ruling on behalf of Unique Sourcing Int’l Ltd.

A sample of a dress, identified as style T6737 was submitted and will be returned as you have requested.

The dress is made of 85% rayon, 10% nylon and 5% spandex finely knit fabric. The garment features a v neck, and long sleeves. The dress reaches to mid-thigh.

You had suggested the garment be classified in heading 6104.49.9030, as a dress of other textile material, but the heading for artificial fiber is more specific. You also requested confirmation that the garment is exempt from quota restrictions according to the U.S. China Agreement signed November 8, 2005. That Memorandum of Understanding did not cover garments of heading 6104.

The applicable subheading for style T6737 will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits…dresses, knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s. The duty rate will be 14.9% 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/.

Style T6737 falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division