CLA-2-62:RR:NC:360 F81126
Ms. Nikki Adams
Dollar General Corporation
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of women’s dresses from Bangladesh
Dear Ms. Adams:
In your letter dated December 14, 1999, you requested a classification ruling. The samples that you have submitted will be returned to you under separate cover.
All of the samples are women’s dresses constructed from 55 percent cotton and 45 percent polyester woven fabric.
Style 6-972-0177 features short sleeves, a V-neckline, one embroidered pocket below the waist and a full front opening secured by six snap closures. The yoke, tie and sleeve capping are of a contrasting color.
Style 6-972-0169 features short sleeves, a round neckline, a collar, two pockets below the waist and a full front opening secured by seven snap closures. The collar has contrasting colored piping.
Style 6-972-0185 short sleeves, a round neckline, an embroidered applique pocket below the waist and a full front opening secured by six snap closures. The neckline and sleeve edges have contrasting colored capping. The dress also has a contrasting colored tie at the neck.
Style 6-972-0142 features short sleeves, a collar with embroidery, two pockets with embroidery below the waist and a full front opening secured by six snap closures.
The applicable subheading for all styles 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 10.1 percent ad valorem.
All styles fall within textile category designation 336. Based upon international textile trade agreements products of Bangladesh 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