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NY 894680

February 25, 1994

CLA-2-62:S:N:N5:360 894680


TARIFF NO.: 6204.44.4010

Ms. Meredith Covey
Esprit De Corp.
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of ladies' dresses from Guatemala

Dear Ms. Covey:

In your letter dated February 9, 1994, you requested a tariff classification ruling.

The two samples submitted are composed of knit and woven components. The upper portions are constructed from 97 percent cotton/3 percent nylon knit and the lower portions are constructed from 100 percent woven rayon. Although you refer to these garments as jumpers, they provide sufficient coverage to be worn alone and as such are considered to be dresses for classification purposes.

Style 250562 is a sleeveless pullover dress which extends to above the knee. The upper knitted portion of the dress extends only to the midriff and it features a U-shaped neckline and a finished bottom edge that overlaps the lower woven portion by one inch. The skirt portion features a six button non-functional front closure, two patch pockets and a self fabric tie that is attached to the side seams. The information that you have supplied indicates that the knit component comprises 18 percent of total weight and the woven component comprises 82 percent of the total weight of the garment. The knit component is valued at $0.90 and the woven component is valued at $1.66.

Style 250580 is a sleeveless dress. The upper knitted upper portion of the dress extends from the shoulders to just below the bust and features a V-neckline and two woven chest pockets. The skirt portion has a self fabric tie that is attached to the side seams. The dress has a full front opening secured by 11 buttons. The dress extends to above the ankles. Your information indicates that the knit component comprises 7 percent of the total weight and the woven component comprises 93 percent of the total weight of the garment. The knit component is valued at $0.65 and the woven component is valued at $2.89.

The woven component imparts the essential character of these garments.

As requested, your samples will be returned to you.

The applicable subheading for the dresses will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other...women's. The rate of duty will be 17 percent ad valorem.

The dresses fall within textile category designation 636. Based upon international textile trade agreements, products of Guatemala are currently not subject to quota restraints and or 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 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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