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NY L80952

December 21, 2004

CLA-2-61:RR:NC:TA:359 L80952


TARIFF NO.: 6104.44.2010; 6110.30.3055

Mr. Tom Gould
Zisser Group
3807 W. Sierra Hwy., #4420
Acton, CA 93510

RE: The tariff classification of a woman’s knit cardigan and a dress from China or Hong Kong

Dear Mr. Gould:

In your letter dated November 19, 2004, you requested a classification ruling on behalf of LaRok, A Division of L’Koral Incorporated, Vernon, CA. As requested, your samples are being returned to you.

Your first sample, style KD003-094K, is a woman’s dress constructed from 100% viscose rayon knit fabric. The garment features a halter-style neckline and extends to above the knee.

Your second sample, style KT112-094K, is a woman’s cardigan constructed from 100% viscose rayon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a deep V-shaped neckline, three hook-and-eye closures near the waist, long sleeves with elastic cuffs, and a five-inch ruffled bottom. There is also decorative embroidery on the placket and at the waist.

The applicable subheading for style KD003-094K will be 6104.44.2010, 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), knitted or crocheted: dresses: of artificial fibers: other: women’s. The duty rate will be 14.9% ad valorem.

The applicable subheading for style KT112-094K will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s. The duty rate will be 32% ad valorem.

Style KD003-094K falls within textile category designation 636. Style KT112-094K falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Camille R. Ferraro at 646-733-3049.


Robert B. Swierupski

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