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 > 2000 NY Rulings > NY F86994 - NY F87045 > NY F87033

Previous Ruling Next Ruling
NY F87033

June 13, 2000

CLA-2-62:RR:NC:360 F87033


TARIFF NO.: 6204.43.4030

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of a woman’s dress from Bangladesh, India and/or Pakistan

Dear Mr. Pellegrini:

In your letter dated May 12, 2000, you requested a classification ruling on behalf of Smiles Fashion Corp. The sample submitted with your request will be returned to you under separate cover.

Style 50,000 is a woman’s casual, pullover dress constructed from 100 percent polyester woven fabric. The garment is very loose fitting. It is rectangular in shape and covers the body from the shoulders, including the upper arms, to the ankle and features a V-neckline and a rounded bottom.

It is your contention that the garment is not classifiable as a dress because of the oversized armhole openings. The garment is a caftan-styled dress. The construction of the arm openings is wide; however, the material drapes over the arm area providing sufficient coverage for classification as a dress.

The applicable subheading for style 50,000 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The duty rate will be 16.4 percent ad valorem.

Style 50,000 falls within textile category designation 636. Based upon international textile trade agreements products of Bangladesh, India and Pakistan are subject to quota restraints and a visa requirement.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Patricia Schiazzano at 212-637-7080.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: