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NY L88095

October 28, 2005

CLA-2-61:RR:NC:TA:359 L88095


TARIFF NO.: 6104.42.0010

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of three women’s dresses from China and or Cambodia

Dear Mr. Epstein:

In your letter dated August 11, 2005, on behalf of Miss Elaine, Inc., 8430 Valcour Avenue, St. Louis, MO 63123, you requested a tariff classification ruling.

You submitted three samples of women’s dresses that are constructed from 60% cotton and 40% polyester finely knit fabric. Although the garments were described as nightgowns, in your letter you indicated that the garments could also be used as dusters and as house dresses, and that pockets were on the garments to accommodate small items that would be carried around the house such as tissues or handkerchiefs. As a multiuse garment, classification could not be solely considered as nightgowns.

Style 819866 is a short-sleeved garment that extends to the knee area and features a V-neckline, 2 side seam pockets at the waist and a hemmed bottom. Style 829866 is a sleeveless garment that extends to the knee area and features a V-neckline, 2 side seam pockets at the waist and a hemmed bottom. Style 859866 is a sleeveless dress that extends below the knee and features a V-neckline, 2 side seam pockets at the waist, 2 side slits and a hemmed bottom.

The applicable subheading for the three dresses will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of cotton: women’s. The rate of duty will be 11.5% ad valorem.

The three dresses fall within textile category designation 336. 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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