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NY 812009




July 25, 1995

CLA-2-61:S:N:N5:359 812009

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.20.2075; 6104.42.0010

Ms. Gretchen H. Zink
Talbots
175 Beal Street
Hingham, Massachusetts 02043

RE: The tariff classification of two women's knit garments from Singapore.

Dear Ms. Zink:

In your letter dated June 22, 1995 you requested a tariff classification ruling. Your samples are being returned.

Style number 61035041(missy)/61085041P(petite)is a woman's two piece outfit composed of a cardigan and a dress which has a metal buckle, self fabric/vinyl belt. The garments are constructed from 100% cotton, knit fabric. The cardigan features a deep V-neckline; long, hemmed sleeves; a full front opening with a four button placket; two front, mock pockets in the waist area; and a hemmed bottom. The outer surface of the garment measures more than 9 stitches per 2 centimeters horizontally. The neckline, placket and pocket edges are finished with knit piping. The dress features a round neckline; shoulder pads; short, hemmed sleeves; a five button, front, partial opening extending to the waist; an elastic waist; belt loops; two sideseam, inset pockets below the waist; and a hemmed bottom. The neckline is finished with knit piping. The dress extends from the shoulder to below the knee.

The dress and belt are classified as composite goods. The essential character is given by the dress.

The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for women's sweaters....and similar articles, knitted: of cotton: other. The duty rate will be 20.3% ad valorem. The applicable HTS subheading for the dress will be 6104.42.0010, which provides for women's dresses, knitted: of cotton. The duty rate will be 12.1% ad valorem.

The cardigan falls within textile category designation 339. The dress falls in category 336. Based upon international textile trade agreements products of Singapore 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. 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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