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NY K86944

July 6, 2004
CLA-2-62:RR:NC:N3:360 K86944


TARIFF NO.: 6204.43.4030

Mr. John A. Bessich
Mr. Don M. Obert
Follick & Bessich
33 Walt Whitman Road - Suite 204
Huntington Station, NY 11746

RE: The tariff classification of women’s dresses from Vietnam

Dear Messrs. Bessich and Obert:

In your letter dated June 7, 2004 you requested a classification ruling on behalf of SEP Plus, Inc. The sample submitted with your request will be returned, as requested.

Style 120 is a women’s full body garment constructed from 100 percent polyester woven fabric. The one-piece garment extends to approximately mid-calf and gives the appearance of a long jacket with a dress underneath. The jacket portion of the garment features long hemmed sleeves, shoulder pads, a rear zipper closure, a full front opening with three button and loop closures and embroidery on the front panels. The simulated dress portion consists of one panel of contrasting colored fabric attached to the outer garment at the shoulders and side seams. The overall appearance of this garment is that of a dress.

The applicable subheading for style 120 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,of synthetic fibers: other: other, other: women’s. The duty rate will be 16 percent ad valorem.

Style 120 falls within textile category designation 636. Based upon international textile trade agreements products of Vietnam 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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