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NY A89660

April 9, 1997

CLA-2-61:RR:NC:TA:359 A89660


TARIFF NO.: 6104.43.2010

Ms. Mary Jo Muoio
Barthco, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of women's knitwear from Korea.

Dear Ms. Muoio:

In your letter dated November 19, 1996, on behalf of your client, Jones Apparel Group, Inc., Bristol, Pennsylvania, you requested a tariff classification ruling.

We are returning your sample as you requested. Style U4F40099 is a woman's sleeveless, full-length evening gown which is composed of tightly knit fabric in the bodice and loosely knit fabric in the skirt. The evening gown has a round neckline, two inch shoulder straps and a partial opening at the rear which zips down from the neck. The gown also has an ornamented woven bow attached to the front at the waist, and an interior woven skirt lining. The fabric of the bodice consists of 95% polyester and 5% spandex fibers, while that of the bow consists of 100% polyester fibers. You state that the exterior fabric of the skirt consists of 80% acetate and 20% metallic, while the interior lining consists of 100% nylon fibers. The bodice of the evening gown extends below the wearer's waist.

In order to classify your sample we have submitted it to the U.S. Customs Laboratory at New York for an analysis of its fiber content and yarn structure. The laboratory has reported that the skirt section of the evening gown is composed of four yarns, three of which are single ply metallic yarn. The overall fiber composition of this section is 81.8% polyester and 18.2% metallic.

The applicable subheading for Style U4f40099, the evening gown, will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted, of synthetic fibers, other. The duty rate will be 16.7% ad valorem.

The evening gown falls within textile category designation 636. Based upon international textile trade agreements products of Korea 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 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 Mike Crowley at 212-466-5852.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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