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NY D81771

September 4, 1998

CLA-2-62:RR:NC:WA:360 D81771


TARIFF NO.: 6204.43.4030; 6204.44.4010

Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
142 West 57th Street
New York, NY 10019

RE: The classification of women's woven dresses from China

Dear Ms. Cheung:

In your letter dated August 26, 1998, you requested a classification ruling for a women's two-piece dress . The samples are being returned, as you requested.

Style 9715 consists of two garments which you state are a dress and a slip. The garments are not sewn together but will be imported and sold as a single unit to customers. For tariff purposes, the garments will be separately classified as dresses. The garment you identify as a "slip" is very tailored and has the overall appearance of an outerwear garment. The garment, although sheer, is capable of being worn alone with the addition of a slip or liner.

Both sleeveless garments extend from the shoulders to approximately the mid-calf and are manufactured from sheer fabric. The garment you drescribe as the "dress" is made from 100% rayon jacquard woven fabric. It features a round neckline, a keyhole opening with a button and loop closure at the back of the neck, a side zippered closure and side slits that extend from the hem to the mid-thigh. The other garment is made from 100% polyester woven fabric and features shoulder straps approximately 1/2 of an inch wide, a square neckline, long side slits, a rear zipper with a hook and eye closure. This garment is faced at the top edge, has darts, seams that are pressed flat, and is cut full enough to accommodate a slip or liner underneath.

The applicable subheading for rayon dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls dresses: of artificial fibers: other: women's. The rate of duty will be 16.6 percent ad valorem.

The applicable subheading for the polyester dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls dresses: of synthetic fibers: other: women's. The rate of duty will be 16.6 percent ad valorem.

The dresses fall within textile category designation 636. Based upon international textile trade agreements, products of China currently are subject to a visa requirement and to quota restraints.

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 (19 C.F.R. 177).

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.

If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 212-466-5866.


Robert B. Swierupski

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