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NY K80928

January 20, 2004
CLA-2-61:RR:NC:WA:361 NY K80928


TARIFF NO.: 6204.42.3050; 6204.62.4020

Ms. Rita Pitts, Dillard’s Classification Specialist Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of women’s garments from India.

Dear Ms. Pitts:

In your letter dated December 12, 2003, you requested a classification ruling for three women’s garments. The item will be returned as requested.

The three submitted garments are constructed from the same 100 percent cotton woven fabric. Style S41MW340 is woman’s collarless dress with long sleeves, a partial opening with button closure, and a hemmed bottom with side slits. Style SM41MW341 is a pair of women’s capri length pants with an elasticized and drawstring waistband, and hemmed leg openings. Style SM41MW232 is a pair of women’s pants with a button at each side of the waist, slits extending upward approximately to the knee, and hemmed leg openings. An additional panel of fabric is attached at each side, tie at the center front of the waist, and extend the entire length of the pants, and covering approximately 2/3 of the front.

You have indicated that the label for style S41MW340 will contain the word “Beach” in department 199. You have indicated that this information demonstrates that the garment will be sold as a “beach robe” and should be classified in heading 6208. However, the submitted garment does not possess the characteristics of garments similar to the exemplars found in the Explanatory Notes to headings 6208. Therefore, it will be classified in the heading for the specific named item - that is, a dress.

The applicable subheading for style S41MW340 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’sdresses: Of cotton. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for styles SM41MW341 and SM41MW232 will be 6204.62.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’strousers: Of cotton. The duty rate will be 16.6 percent ad valorem.

Style S41MW340 falls within textile category designation 336; styles SM41MW341 and SM41MW232 fall within textile category designation 348. Based upon international textile trade agreements, products of India 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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