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NY A87072

September 17, 1996

CLA-2-61:I11 A87072


TARIFF NO.: 6104.42.0010, 6110.30.3035

Mauritz Plenby
Associated Merchandising corporation
1440 Broadway
New York, New York 10018

RE: The tariff classification of a dress and vest from Taiwan.

Dear Mr. Plenby:

In your letter dated August 22, 1996 you requested a tariff classification ruling. The samples will be returned as requested.

Style EA1600 is a woman's dress of 60% cotton/40% polyester knitted fabric. The dress features short, hemmed sleeves, a round neckline with a zippered front placket, a gathered bodice and side pockets. The garment measures above the knee.

Style EA1604 is a woman's vest of 65% polyester/35% cotton knitted fabric. The garment features more than nine stitches per two centimeters in the horizontal direction and features a ribbed knit collar, oversized armholes, side vents, patched pockets and a zippered frontal opening. The garment extends mid-thigh.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls', suits, ensembles, suit-type jackets, blazers, dresses...knitted or crocheted, dresses, of cotton, women's. The rate of duty will be 12.1%.

The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers...and similar articles, knitted or crocheted, of man-made fibers, other, other, other, vests, other than sweater vests, women's or girls'. The rate of duty will be 33.8%.

The dress falls within textile category designation 336 and the vest within category 639. Based upon international textile trade agreements, products of Taiwan are subject to quota 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 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.


Dennis H. Murphy

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