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NY B88274

August 18, 1997

CLA-2-61:K:TC:B7:I15 B88274


TARIFF NO.: 6104.42.0010; 6110.20.2075

Mr. Michael Skidmore
Import Transportation Manager
Chadwick's of Boston, Ltd.
35 United Drive
W. Bridgewater, MA 02379-1026

RE: The tariff classification of a woman's knit dress and cardigan set from Canada.

Dear Mr. Skidmore:

In your letter dated July 21, 1997, you requested a classification ruling.

The submitted sample, identified by style number CD1448, is a woman's dress and cardigan set constructed from 100% cotton jersey knit fabric. The fabric contains more than nine stitches per 2 centimeters when measured in the horizontal direction.

The dress features a round hemmed neckline, five-button partial front opening which extends to an elasticized waistband, short hemmed sleeves, and flared skirt which extends past the calf. The cardigan features a deep v-shaped neckline, four-button full front opening, long hemmed sleeves, and straight hemmed bottom which extends past the waist.

The garments are classified separately for tariff purposes. The sample set which has been submitted with your inquiry will be returned as requested.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dresses: of cotton, women's. The duty rate will be 12% ad valorem.

The applicable subheading for the cardigan will be 6110.20.2075, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton:other ... other: women's or girls'. The duty rate will be 19.4% ad valorem.

The dress falls within textile category designation 336. The cardigan falls within textile category designation 339. As products of Canada, the merchandise is not subject to visa requirements or quota restraints based upon international textile trade agreements.

The designated textile and apparel category 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 Part 177 of the Customs Regulations.

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.


John J. Martuge

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