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NY 854583

August 15, 1990

CLA-2-61:S:N:N3I:361 854583


TARIFF NO.: 6104.42.0010

Mr. Robert T. Stack
Siegel Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a woman's knit dress from Pakistan.

Dear Mr. Stack:

In your letter dated July 17, 1990, you requested a classification ruling on behalf of Frederick Worldwide Company.

The submitted garment, style PK 261 is a 100% cotton knit T- Shirt dress. The garment features a boat neckline, short sleeves with a turned up cuff in contrast color fabric, a breast pocket, and a hemmed bottom. The garment is described as "one size fits all" and is 36 inches in length. In addition to the garment, you have submitted an importer's sales catalog page and the importer's purchase order to substantiate your claim that the garment should be classified as sleepwear.

The appearance of the garment indicates that it is suitable for multiple uses, and is not limited to wear while sleeping. The documentation you provided - the importer's purchase order and importer's sales catalog are of the type considered incidental to the purchase of the merchandise. They cannot be regarded as conclusive as to the garment's use, and do not necessarily reflect how the merchandise is sold in the U.S. You have also stated that no advertising material is available for this merchandise. Therefore, in the absence of conclusive information as to the environment of the sales at wholesale and retail, and due to the ambiguous nature of the garment, the classification based on GRI 1 is more appropriate in heading 6104.

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

As you have requested, the sample garment is being returned.

The dress falls within textile category designation 336. Based upon international textile trade agreements, products of Pakistan are subject to quota restraints and a visa requirement.

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

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