CLA-2-62:RR:NC:TA:360
Ms. Krystal Mehnert
The Donna Karan Company LLC
580 Gotham Parkway
Carlstadt, NJ 07072
RE: The tariff classification of a dress from China
Dear Ms. Mehnert:
In your letter dated November 6, 2008, you requested a classification ruling. Your sample will be returned as requested.
Submitted sample, style #P197722YB, is a woman’s dress composed of two woven fabrics. The dress is constructed from 73% cotton and 27% silk woven fabric. Attached to the front bodice is woven fabric that extends to approximately 65 inches in length and is constructed from 92% silk and 8% spandex. The bodice is snug fitting and its coverage extends from the top of the bust to the waist leaving the shoulders and upper back bare. The dress features detachable, adjustable spaghetti straps, a back zipper with a hook and eye closure, a full lining, vertical stays, two pockets below the waist and a hemmed bottom.
The cotton component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven dresses of cotton.
The applicable subheading for the style P197722YB will be 6204.42.3050, 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 cotton: other: other: other: other: women’s. The duty rate will be 8.4 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 P197722YB falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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