CLA-2-62:RR:NC:TA:360 D85589

Girdhari M. Chugani
India Garments Inc.
495 Meadow Lane
Carlstadt, NJ 07072

RE: The tariff classification of a woman's dress from India

Dear Sir/Madam:

In your letter dated December 7, 1998, you requested a classification ruling.

Style J583, which you describe as a caftan, is a woman's dress constructed from 100 percent cotton woven fabric. The dress features a v-neckline with a tie at the neck, side slits and embroidery around the neckline.

The applicable subheading for style J583 will be 6204.42.3040, 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 duty rate will be 10.9 percent ad valorem. Effective January 1, 1999, the duty rate will be 10.5 percent ad valorem.

Style J583 falls within textile category designation 336. 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