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NY J83945

May 6, 2003

CLA-2-62:RR:NC:N3:360 J83945


TARIFF NO.: 6204.43.4030

Mr. Djibril Makalou
Ann Taylor
1372 Broadway
5th Floor
New York, NY 10018

RE: The tariff classification of a woman's dress from Hong Kong

Dear Mr. Makalou:

This letter replaces the ruling letter we sent to you under file number J82999. The purpose of this replacement letter is to correct the description based on your revised fiber content for the knitted component. A corrected letter follows.

In your letter dated April 2, 2003, you requested a ruling on tariff classification. The sample submitted with your request has been returned to you under separate cover.

Style 10-96080 (missy) is a woman’s dress composed of knitted and woven components. The upper portion of the dress is constructed from 68 percent rayon and 32 percent nylon knitted fabric. The skirt portion is constructed from 68 percent polyester, 29 percent rayon and 3 percent spandex woven fabric. The dress is sleeveless and features a crew neckline, a partial zippered opening on the left side and a lined skirt. This garment will also be imported in petite sizes under style number 64-96265.

You have submitted weight and value information for the knitted and woven portions of the garment which have been used in making the essential character determination. The woven portion of the garment weighs 77 percent of the total garment and represents 78 percent of the total value while the knitted portion weighs 33 percent and is 45 percent of the value. Although the knitted portion comprises the visible upper portion, the woven portion predominates by weight and value.

The applicable subheading for style 10-96080 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 rate of duty will be 16.1 percent ad valorem.

Style 10-96080 falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong 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 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.).

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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