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NY K82498

January 27, 2004

CLA-2-62:RR:NC:N3:360 K82498


TARIFF NO.: 6204.43.4030, 6211. 49.1090

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

RE: The tariff classification of women’s woven garments from China

Dear Mr. Makalou:

This letter replaces the ruling letter we sent to you under file number K80978. The purpose of this replacement letter is to correct the classification information provided for the outer garment of style 17-107016/70-109634. Your original submission omitted the fact that the fiber content of the outer garment (100% silk) differed from the fiber content of the lined dress (100% polyester). Based on the additional information you have provided a corrected letter follows.

In your letter dated December 18, 2003, you requested a classification ruling. The sample submitted with your request has been returned to you.

Style 17-107016 (misses)/70-109634 (petite), which you describe as a three layer dress, consists of two women’s garments. The outer garment is made from 100% silk printed woven fabric. The lined dress is made from 100% polyester printed woven fabric. The sleeveless outer garment is dress-like and falls below the knees. The pullover garment features shirred shoulder straps and a plunging V front neckline that provides insufficient coverage for the garment to be worn without another garment underneath. The inner garment is a women’s lined pullover dress that features spaghetti straps, a square front neckline and a solid colored lining that is sewn to the dress at the top edge. The two garments are joined at the shoulders by thread loops and under the arms by butterfly stitching on the side seams under the armholes for approximately four inches. The garments are not permanently attached to each other and can be easily separated without damage. The garments are therefore separately classifiable.

The applicable subheading for the dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses: of synthetic fibers: other. The duty rate will be 16.1 % ad valorem. Effective January 1, 2004, the rate of duty will be 16% ad valorem.

The applicable subheading for the outer garment will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s garments: of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 1.9% ad valorem. Effective January 1, 2004, the rate of duty will be 1.2% ad valorem.

The dress falls within textile category designation 636 while the outer garment falls within textile category designation 759. Based upon international textile trade agreements, category 636 from China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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