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NY B87127

July 11, 1997

CLA-2-62:RR:NC:TA:360 B87127


TARIFF NO.: 6204.44.4010; 6108.19.9010

Ms. Cyndi Bergamini
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: The tariff classification of a woman's dress and slip-like liner from India

Dear Ms. Bergamini:

In your letter dated June 26, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover.

Style 253-981050 consists of a sheer dress with an attached liner. The dress is constructed from 100 percent rayon woven fabric and the slip is constructed from 100 percent cotton knit fabric. The dress features short sleeves, a collar, a chest pocket, two pockets at the waist, a full front opening secured by ten buttons, a self-fabric tie belt and side vents. The rear of the dress has a partial opening that begins at the waist approximately 36 inches from the hem and is secured by six buttons The slip features a scoop neckline, front and rear, 1/2 inch wide shoulder straps and 13 inch side vents. The dress and the liner are tacked together at the shoulder and can be easily separated without damage to either garment. The garments are therefore classified separately.

The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's and girls' suits, ensembles, suit-type jackets, blazers, dresses...: of artificial fibers: other: other: women's. The duty rate will be 16.7 percent ad valorem.

The applicable subheading for the slip will be 6108.19.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips..., knitted or crocheted: slips and petticoats: of other textile materials: other: of cotton. The duty rate will be 6.9 percent ad valorem.

The dress falls within textile category designation 636 and the slip falls within textile category designation 352. Based upon international textile trade agreements products of India are subject to a visa requirement and quota restraints.

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 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 Patricia Schiazzano at (212) 466-5866.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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