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

Ms. Maria E. Julia
Newport News Holdings Corporation
711 Third Avenue, 4th Floor
New York, NY 0017
Attn: Mr. Paul Racano

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

Dear Ms. Julia:

In your letter dated February 23, 2007, you requested a classification ruling. Your sample will be returned as requested.

Submitted sample, style #S07-21-156, is a woman’s caftan-style dress constructed from 100% rayon woven fabric and is loosefitting. The pullover garment is rectangular in shape and covers the body from the shoulders, including the upper arms, to mid-calf. The garment features a V-neckline, side slits and is embellished with beads and sequins.

The applicable subheading for style S07-21-156 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTSUS), 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 artificial fibers: other: other: women’s. The duty rate will be 16 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style S07-21-156 falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division