CLA-2-61:PD:A:TC:I:I04 C88710
Edward M. Puls, Treasurer
Weekenders USA, Incorporated
P. O. Box 8127
Vernon Hills, Illinois 60061-8127
RE: The tariff classification of a woman's dress from Canada
Dear Mr. Puls:
In your letter dated June 15, 1998, you requested a tariff
classification ruling.
The submitted sample, style number 331, is a woman's
straight dress manufactured from rib knit fabric composed of
50 percent cotton and 50 percent polyester.
The pullover dress is mid-calf length. The garment features
a turtleneck, long sleeves, and permanently attached shoulder
pads. The dress has a straight, hemmed bottom; and a 17-inch slit
in the rear.
The submitted sample will be returned under separate cover.
Pursuant to General Rule of Interpretation 3(c) of the
Harmonized Tariff Schedule of the United States (HTS), the
applicable subheading for the dress will be 6104.43.2010, which
provides for dresses; of synthetic fibers; other; women's. The
rate of duty will be 16.6 percent ad valorem.
As a product of Canada, the dress is neither subject to
quota restraints nor the requirement of a visa.
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.
Sincerely,
Jayson P. Ahern
Port Director,
Miami Service Port