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NY M87325




November 9, 2006

CLA-2-62:RR:NC:TA:360 M87325

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.39.3010; 6204.43.4030

Ms. Toray Henry
Speed Sourcing, Inc.
1105 Schrock Road
Suite 502
Columbus, OH 43229

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

Dear Ms. Henry:

In your letter dated October 25, 2006, you requested a classification ruling. The submitted samples will be returned to you as requested.

Style 15302J is a woman’s jacket constructed from 85 percent rayon and 15 percent polyester woven fabric. The tailored jacket features long sleeves with vents, shoulder pads, a full lining and an unsecured full front opening. The front opening, bottom and sleeve edges are embellished with decorative stitching and beading. The jacket extends from the shoulder to the waist.

Style 15302D is a woman’s dress constructed from 100 percent polyester woven fabric. The dress is sleeveless and features a shaped front neckline, spaghetti straps, a back zipper closure, a lining and a back vent. The front and back top edge is embellished with decorative stitching and the front bodice is embellished with decorative stitching and beading. The dress extends from the top of the bust to the ankle.

The applicable subheading for the jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTSUS), 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): suit-type jackets and blazers: of artificial: other: women’s. The duty rate will be 27.3 percent ad valorem.

The applicable subheading for the dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 16 percent 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 jacket falls within textile category 635 and the dress falls within textile category designation 636. 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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