CLA-2-61:RR:NC:TA:359 L82687

Ms. Maria E. Julia
Newport News Holdings Corporation
711 Third Avenue, 4th Floor
New York, NY 10017

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

Dear Ms. Julia:

In your letter dated February 17, 2005, you requested a tariff classification ruling. Your samples are being returned as requested.

The submitted sample, F05-21-087, is a woman’s sleeveless lace dress and a petticoat made of 100% polyester and tulle. The dress is constructed from 100% polyester lace with a 100% polyester woven satin lining. The dress extends well below the knee and features spaghetti straps, a V-neckline and a square back. The applicable subheading for style F05-21-087, the dress, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of synthetic fibers: other: women’s. The rate of duty will be 16% ad valorem.

The HTS subheading for style F05-21-087, the petticoat, will be 6208.11.0000, which provides for women’s petticoats: of man-made fibers. The rate of duty will be 14.9% ad valorem.

The dress falls within textile category designation 636; the petticoat, in category 652. 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 R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division