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NY N012261

June 27, 2007



TARIFF NO.: 6104.42.0010

Ms. Jeanette Wong
IFL (US) Inc.
8680 Cambie Street
Vancouver, B.C., Canada V6P 6M9

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

Dear Ms. Wong:

In your letter dated May 25, 2007 you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style H76000, is a woman’s dress that is constructed from 81% cotton, 19% spandex knit fabric. The garment extends from the shoulders to the knee area and features a half moon neckline, short sleeves with ribbed cuffs, 2 front patch pockets below the waist, and a ribbed bottom. The pockets are finished with ribbed fabric.

You have suggested that style H76000 be exempt from quota in accordance with Chapter 61, Statistical note 6, Harmonized Tariff Schedule of the United States (HTSUS). That note only applies to garments classified in heading 6110, HTSUS. Because style H76000 is classified in heading 6104, HTSUS, the statistical note does not apply.

The applicable subheading for the dress will be 6104.42.0010, HTSUS, which provides for women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.5% 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/.

The dress 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

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