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NY I89333

January 14, 2003

CLA-2-61:RR:NC:TA:359 I89333


TARIFF NO.: 6104.42.0010, 6114.20.0010

Ms. Christine Blackstone
Gemm Customs Brokers
420 West Merrick Road
Valley Stream, New York 11580

RE: The tariff classification of a woman’s two piece garment from Macau

Dear Ms. Blackstone:

In your letter dated December 13, 2002, you requested a classification ruling on behalf of Michael Simon Designs, New York, New York. As requested, your sample is being returned to you.

Your sample, style F02383, is a woman’s two piece garment comprised of a 95% cotton, 5% spandex knit dress and a 100% cotton crocheted tabard. The two garments are tacked sewn only at the shoulder. For classification purposes the garments are not considered to be permanently attached, and therefore, are classified separately. The dress features a V-shaped neckline in front and back, sleeveless armholes, and a hemmed bottom. The neckline and armholes are finished with knit capping. The dress extends from the shoulder to the calf area. The tabard features a round neckline, full side openings, a partial back opening with one button closure and a tie at the waist.

The applicable subheading for the dress will be 6104.42.0010, 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), knitted or crocheted: dresses: of cotton: women’s. The duty rate will be 11.6% ad valorem.

The applicable subheading for the tabard will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s. The duty rate will be 10.9% ad valorem.

The dress falls within textile category designation 336. The tabard falls within textile category designation 339. Based upon international textile trade agreements products of Macau 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 646-733-3049.


Robert B. Swierupski

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