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NY F88098

August 7, 2000

CLA-2-61:RR:NC:TA:359 F88098


TARIFF NO.: 6104.43.2010

Mr. Edward Heng
Ghim Li Fashion Co. PTE. Ltd.
No. 7 Kampong Kaya Road
Singapore 438162

RE: The tariff classification of a woman’s dress from Singapore

Dear Mr. Heng:

In your letter dated June 14, 2000 you requested a tariff classification ruling.

The submitted sample, style 7146, is a woman’s dress that is constructed from 100% polyester, polar fleece, knit fabric. The garment extends from the shoulders to the ankle area. The dress features a crew neckline; long sleeves with ribbed cuffs; 2 sideseam pockets in the waist area; and a hemmed shirt-tail bottom. An embroidered bear design is on the front chest area.

You have described the garment as a ladies’ “lounger”. Based on its appearance, its use is not limited to being worn privately in the intimacy of the home. Rather, it is a multi use garment which would not be inappropriate for wear in casual social gatherings at home. As such, it would not be classified in heading 6108, HTS.

Your sample is being returned under separate cover.

The applicable subheading for the dress 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 16.4% ad valorem.

The dress falls within textile category designation 636. Based upon international textile trade agreements products of Singapore are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7077.


Robert B. Swierupski

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