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NY K87380

July 19, 2004
CLA-2-61:RR:NC:WA:361 NY K87380


TARIFF NO.: 6108.99.2000

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street
New York, NY 10004

RE: The tariff classification of a woman’s robe from China.

Dear Ms. Shira:

In your letter dated June 24, 2004, on behalf of Polo Ralph Lauren, you requested a classification ruling for a woman’s robe. We are returning your sample as you requested.

Style 17E74 is a woman’s robe constructed from 100 percent knit cashmere fabric. The ankle length robe has a shawl collar, a full front opening, long sleeves, belt loops, patch pockets below the waist, and a plain, hemmed bottom. The robe also has a self-fabric belt, which functions as the closure.

The robe and self-fabric belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 17E74 is imparted by the robe.

The applicable heading for style 17E74 will be 6108.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...bathrobes and similar articles of wool or fine animal hair. The rate of duty will be 8.5 percent ad valorem.

Style 17E74 falls within textile category designation 459. Based upon international textile trade agreements, products of China are subject to visa requirements and quota restraints.

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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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