CLA-2-62:RR:NC:TA:360 C87772
Ms. Darcy Prendergast
Chadwick's of Boston
35 United Drive
W. Bridgewater, MA 02379
RE: The tariff classification of a woman's dress from India
Dear Ms. Prendergast:
In your letter dated May 8, 1998, you requested a
classification ruling.
Style BCS 17 is a dress composed of knit and woven components.
The bodice is constructed from 100 percent cotton knit jersey
fabric and has an attached vest constructed from 100 percent cotton
woven corduroy fabric; the skirt is constructed from 100 percent
rayon woven fabric.
The dress features long sleeves, a round neckline, a full
skirt with side seam pockets, shoulder pads and a vest that is
attached at the shoulders and ties in the back. The vest has a
full front opening secured by five button and loop closures. The
vest also has appliques and button decorations.
In accordance with GRI 3(c) of the Harmonized Tariff Schedules
when goods cannot be classified by reference to GRI Rule 3(a) or
3(b), they are to be classified in the heading which occurs last in
numerical order among those which equally merit consideration in
determining their classification. In this case neither the knit
nor the woven components of the dress provides the essential
character. Therefore, classification will be as woven rayon based
on the above.
The applicable subheading for style BCS 17 will be
6204.44.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's suits, ensembles, suit-type
jackets, blazers, dresses, skirts, divided skirts, trousers, bib
and brace overalls, breeches and shorts (other than swimwear):
dresses: of artificial fibers: other: other: women's. The duty
rate will be 16.6 percent ad valorem.
Style BCS 17 falls within textile category designation 636.
Based upon international textile trade agreements products of India
are subject to a visa requirement and quota restraints.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division