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NY I85294

August 22, 2002

CLA-2-62:RR:NC:N3:360 I85294


TARIFF NO.: 6204.49.1000, 6208.11.0000

Mr. Djibril Makalou
Ann Taylor
1372 Broadway
New York, NY 10018

RE: The tariff classification of a woman's dress and slip from China

Dear Mr. Makalou:

This letter replaces the ruling letter we sent to you under file number I84150. You have indicated that there has been a change in the style number. A corrected letter follows.

In your letter dated July 12, 2002, you requested a ruling on tariff classification. The sample submitted with your original has been returned to you under separate cover.

Style 17-80817 is a woman’s dress. The dress is constructed from 98 percent silk and 2 percent polyester woven fabric. The dress features short, elasticized sleeves, a collar, a self-fabric tie belt and a full front opening secured by eight buttons.

Style 17-86086 is a slip constructed from 100 percent polyester woven fabric. The liner features a V-neckline and ¼ inch wide shoulder straps. When worn with the dress, the liner is shorter than the dress and therefore not outwardly exposed.

The applicable subheading for the dress will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the slip will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of man-made fibers. The rate of duty will be 15.3 percent ad valorem.

The dress falls within textile category designation 736 and the slip falls within textile category designation 652. Based upon international textile trade agreements products of China are currently subject to quota restraints 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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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