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NY K88724

August 23, 2004

CLA-2-62:RR:NC:N3:360 K88724


TARIFF NO.: 6204.43.4030

Ms. Janice Sarmiento
McNaughton Apparel Group
498 Seventh Avenue
9th Floor
New York, NY 10018

RE: The tariff classification of a woman's dress from Hong Kong

Dear Ms. Sarmiento:

In your letter dated August 17, 2004, you requested a tariff classification ruling on behalf of Norton. The submitted sample will be returned to you as requested.

Style 7TURN6 is a woman’s dress constructed from 78 percent polyester and 22 percent rayon woven fabric. The dress features long sleeves with buttoned cuffs, a banded collar, two chest pockets with buttoned flaps, side vents, a vinyl belt and a full front opening secured by nine buttons. The belt is attached by thread loops. The dress and belt will be imported and sold together at retail.

The dress and belt are considered to be a set, and as such, are classified under the same tariff number. Classification is based upon the item that provides the essential character to the set. As the belt is an accessory to the dress, it is the dress that determines the essential character of the set.

The applicable subheading for style 7TURN6 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The rate of duty will be 16 percent ad valorem.

Style 7TURN6 falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong 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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