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NY K84487

April 13, 2004

CLA-2-62:RR:NC:N3:360 K84487


TARIFF NO.: 6204.43.4030

Ms. Karen Riggs
174 Beal Street
Hingham, MA 02043

RE: The tariff classification of women's dresses from China

Dear Ms. Riggs:

In your letter dated March 25, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested.

Style 45036009 is a women’s woven dress composed of two different fiber compositions. The upper portion of the garment extends to the waist and is constructed from 100 percent polyester woven fabric and the skirt portion is constructed from 100 percent silk taffeta fabric. The dress features a shaped front neckline, ½ inch wide shoulder straps, a back zipper closure, a lining and a self-fabric silk tie belt.

Because the garment is made up of two different types of woven fabric it is considered a composite good and based upon General Rules of Interpretation GRI 3(b), Harmonized Tariff Schedule of the United States (HTS), classified by the component that provides the essential character. HQ memorandum 084118 of April 13, 1989 sets forth criteria used to assist in determining the essential character of garments. Employing these criteria, we have determined that since this is a full body garment, the polyester woven fabric, which comprises the visible upper portion, imparts the essential character of the dress. The self-fabric belt is classified as a composite good with the dress, noting its matching woven fabric and the presence of belt loops. The dress provides the essential character to the dress and belt combination.

The applicable subheading for style 45036009 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, dressesof synthetic fibers: other: other: other: women’s. The rate of duty will be 16 percent ad valorem.

Style 45036009 falls within textile category designation 636. 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 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.).

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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