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NY N007027

March 12, 2007



TARIFF NO.: 6104.42.0010

Ms. Christine Lanoue
Talbots Import, LLC
1 Talbots Drive
Hingham, Ma 02043

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

Dear Ms. Lanoue:

In your letter dated February 8, 2007 you requested a classification ruling. Your sample is being returned as requested.

The submitted sample, style number 75036040, is a woman’s long sleeve dress composed of knit and woven components. The top portion of the dress is constructed of a 50% cotton and 50% wool knitted fabric which simulates a turtleneck pullover, and the bottom portion is constructed of a 90% acrylic and 10% wool woven fabric. The knitted top portion has a turtleneck neckline and extends below the waist. A zipper runs down the rear of the garment from the top of the turtleneck to lower back area. The woven lower portion has two inset front pockets at either side and a hemmed bottom. The dress is of a length that reaches below the knees. The essential character of the garment is imparted by the knitted fabric component in accordance with the General Rules of Interpretation (GRI 3 ( b )).

Due to the fact that the knitted component of the dress is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garment may be subject to Customs laboratory analysis at the time of importation, and if the knitted component is other than a 50/50 blend it may be reclassified by Customs at that time.

The applicable subheading for the dress will be 6104.42.0010, 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), knitted or crocheted: dresses: of cotton: women’s. The duty rate will be 11.5% 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 336. 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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

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