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NY 805627

January 31, 1995

CLA-2-61:S:N:N5:359 805627


TARIFF NO.: 6104.42.0010

Ms. Rebecca Cheung
Macy Product Development
Eleven Penn Plaza
New York, NY 10001

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

Dear Ms. Cheung:

In your letter dated January 6, 1995, you requested a tariff classification ruling.

The submitted sample, style 2G023, is a woman's sleeveless, tank-style dress constructed from knit and woven fabric. The upper portion of the dress which extends to the waist, is composed of a 100% cotton, 1X1 ribbed fabric. The lower portion of the dress which extends from the waist to below the knee, is composed of 100% rayon, woven fabric with an attached 100% rayon lining. The dress features a U-front and back; a 6 button partial opening in the front; and a hemmed bottom. Your sample is being returned as requested.

The essential character of the dress is imparted by the upper knit portion, Harmonized Tariff Schedule of the United States(HTS), General rules of Interpretation(GRI), 3(b), noted.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses: knitted: of cotton. The duty rate will be 12.1% ad valorem.

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

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. 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
New York Seaport

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