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NY D82692

October 22, 1998

CLA-2-62:RR:NC:TA:360 D82692


TARIFF NO.: 6204.43.4030

Ms. Judy C. Han
Neville, Peterson & Williams
80 Broad Street
New York, NY 10004

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

Dear Ms. Han:

In your letter dated September 25, 1998, you requested a classification ruling on behalf of Pioneer Apparel, Ltd. The sample submitted with your request will be returned to you under separate cover.

Style 98-DR-088 consists of two garments each constructed from 100 percent polyester woven fabric. The outer garments is a semi-sheer dress that features short sleeves, a collar and lapels, a full front opening secured by six buttons and side slits. This garment extends from the neck to approximately the ankle. The under garment is a sleeveless pullover dress that features a round neckline, 2 inch wide shoulder straps and is slightly shorter than the outer dress.

In your letter you state that the garments are sold together and designed to be worn together as part of a layered look. You further state that the garments are permanently attached and that the outer garment is so sheer that it must be worn with the accompanying under garment. We disagree. Although the garments may be designed to be worn together, they are merely stitched together at the shoulder seams. The garments can be easily separated, without damage to the either garment. Furthermore, while the outer garment is somewhat sheer, it provides sufficient coverage to be classified as a dress. The garments comprising this style are therefore separately classifiable as dresses.

The applicable subheading for both dresses will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women's. The duty rate will be 16.6 percent ad valorem.

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

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 Patricia Schiazzano at (212) 466-5866.


Robert B. Swierupski

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