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NY N003017




November 30, 2006

CLA-2-61:RR:NC:TA:359 N003017

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6110.30.3059

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

RE: The tariff classification of women’s knit wearing apparel from Indonesia.

Dear Ms. Fox:

In your letter dated November 6, 2006, on behalf of Dorby Group, Inc., you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style number 7872114, is a woman’s dress that is constructed from knit and woven fabric. The upper portion of the dress, extending to the waist, is constructed from 93% polyester, 7% spandex knit fabric and features a notched-lapel collar, cap sleeves, a partial front opening with three button closures and a partial zippered opening on the left side. The lower portion of the dress, extending to the knee area, is constructed from 100% polyester woven fabric and features a hemmed bottom. The dress has belt loops at the waist and a knit buckled belt. It is lined with knit fabric.

The dress and the belt are considered as a composite good. The essential character of the dress is given by the knit fabric of the upper portion; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted.

The submitted sample, style number 7872607, is a woman’s dress and cardigan. The cut and sewn cardigan is constructed from 93% polyester, 7% spandex knit fabric. The outer surface of the cardigan measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a U-neckline, long hemmed sleeves, a full front opening with a hook and eye closure at the neck, and a hemmed bottom.

Style 7872607, the halter-top style dress, is constructed from knit and woven fabric. The upper portion of the dress, extending to the waist, is constructed from 93% polyester, 7% spandex knit fabric and features a V-neckline, a tie closure extending from the front to the back of the neck, bra pad inserts, and a partial zippered closure on the left side. The lower portion, extending to the knee area, has a handkerchief style hemmed bottom. The dress is lined with knit fabric.

The applicable subheading for styles 7872114 and 7872607, the dresses, 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.

The applicable subheading for style 7872607, the cardigan, will be 6110.30.3059, HTSUS, which provides for sweatersand similar articles, knitted: of man made fibers: otherother: women’s. The duty rate will be 32% 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/.

Styles 7872114 and 7872607, the dresses, fall within textile category 636. Style 7872607, the cardigan, falls in category 639. 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.

Sincerely,

Robert B. Swierupski
Director,

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