United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0856334 - NY 0856889 > NY 0856889

Previous Ruling Next Ruling

NY 856889

Oct. 30, 1990

CLA-2-61:S:N:N3I:361 856889


TARIFF NO.: 6104.42.0010

Michael Riley
May Department Stores International, Inc. 1120 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of two women's knit dresses from Taiwan.

Dear Mr. Riley:

In your letter dated October 4, 1990, you requested a classification ruling.

The submitted samples, styles number 3702 and 3700 are 2 women's long sleeved dresses manufactured from a 55% cotton/45% polyester knit fabric. The dresses extend 34 and 1/4 inches in length measured from the neck area to the bottom of the garment. The dresses extend slightly above the knee on the target consumer.

Style number 3702 features: a) a straight hemmed bottom, with 6 inch side slits b) 2 deep semi-circular side pockets with oversized stitching embroidered around the edges c) an attached hood with a drawstring closure

Style number 3700 features: a) a round rib knit neckline b) rib knit cuffs c) a 4 and 1/2 inch flounce sewn to the bottom of the garment.

The appearance of the garments indicates that they are suitable for multiple uses, and they are not likely to be worn while sleeping. You state that the items are a new production for May Department Stores, that they will be marketed in the Loungewear Department of May Department Stores, and that no advertising material is available. The information provided cannot be conclusive of the use of the garments, and does not necessarily reflect how the merchandise is advertized in the United States. Therefore, in the absence of conclusive information as to the sales of the garments at wholesale and retail, and due to the ambiguous nature of the garments, the classification based on GRI 1.is more appropriate in heading 6104.

The samples are being returned as you requested.

The applicable subheading for the dresses will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit dresses of cotton. The rate of duty will be 12.2 percent ad valorem.

The dresses fall within textile category designation 336. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: