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NY M85604

September 5, 2006

CLA-2-61:RR:NC:TA:359 M85604


TARIFF NO.: 6104.43.2010

Ms. Melissa Fox
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

This letter replaces NY M85551 that was issued to you on August 9, 2006 on behalf of Ann Taylor, Inc., which contained a classification error based on the fiber content. You state that the fiber content of the garment submitted was 56% polyacrylic, 24% polyamide, and 20% mohair. However, the garment was classified under 6104.43.1010, category 436 as synthetic fibers containing 23 percent by weight of wool or fine animal hair with a duty rate of 14.9%. The correct classification should be 6104.43.2010, category 636 with a 16% rate of duty. A complete corrected ruling follows.

In your letter dated July 31, 2006, on behalf of Ann Taylor, Inc., you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style number 27-154767, is a woman’s dress that extends to the mid-thigh area. It is constructed from 56% polyacrylic, 24% polyamide and 20% mohair knit fabric. The dress features a ribbed cowl collar, long sleeves with ribbed cuffs, and a ribbed bottom. A partial cable knit pattern is on the front panel and sleeves.

The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The dress falls within textile category 636. Styles 210402 and 210404 fall in category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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