CLA-2-62:RR:NC:360 F80581

Ms. Elizabeth Hodur
Warnaco
90 Park Avenue
New York, NY 10016

RE: The tariff classification of women’s dresses from China or Hong Kong

Dear Ms. Hodur:

In your letter dated December 10, 1999, you requested a classification ruling on behalf of CK Jeans. The samples submitted with your request will be returned to you under separate cover.

Style GD7735014 is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features a square front and back neckline, 3/8-inch wide shoulder straps and an empire waist.

Style ZD922X5026 is a woman’s dress constructed from 97 percent cotton and 3 percent spandex woven denim fabric. The dress features short sleeves, a collar and a full front opening secured by nine snap closures.

Style ZD922X5025 is a woman’s dress constructed from 97 percent cotton and 3 percent spandex woven denim fabric. The pullover dress features ¾ length sleeves and a scoop neckline.

Style GD774X5011 is a woman’s dress constructed from 60 linen and 40 percent cotton woven fabric. The dress features a V-neckline, 2 ½ inch wide shoulder straps, a side zipper closure and a drawstring on the bodice.

The applicable subheading for style GD7735014 will be 6204.42.3050, 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 10.5 percent ad valorem. Effective January 1, 2000, the duty rate will be 10.1 percent ad valorem.

The applicable subheading for styles ZD922X5026 and ZD922X5025 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: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 10.5 percent ad valorem. Effective January 1, 2000, the duty rate will be 10.1 percent ad valorem.

The applicable subheading for style GD774X5011 will be 6204.49.5060, 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 other textile materials: other: other: other. The duty rate will be 7.2 percent ad valorem. Effective January 1, 2000, the duty rate will be 7.1 percent ad valorem.

Styles GD7735014, ZD922X5026 and ZD822X5025 fall within textile category designation 336 and style GD774X5011 falls within textile category designation 836. Based upon international textile trade agreements products of China and Hong Kong are subject to quota restraints and a visa requirement.

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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.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. 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 212-637-7080.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division