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NY C81165

November 28, 1997

CLA-2-61:RR:NC:TA:359 C81165


TARIFF NO.: 6104.42.0010

Ms. Rebecca Cheung
Federated Product Development
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of a woman's dress from India.

Dear Ms. Cheung:

In your letter dated October 29, 1997 you requested a tariff classification ruling.

Style number 84741 is a woman's sleeveless tank style dress constructed from 97% cotton, 3% spandex, knit fabric (top portion) and 100% rayon, woven fabric (bottom portion). The top knit portion of the dress extends from the shoulder to the waist. The dress features two inch shoulder straps, a U-neckline, and a hemmed bottom. Three non-functional buttons are sewn on the center front right below the neckline.

Your sample is being returned as requested.

The essential character of style 84741 is imparted by the top knit portion, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI), 3(b), noted.

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

The dress falls within textile category designation 336. Based upon international textile trade agreements products of India 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.


Robert B. Swierupski

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