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NY N012088

June 12, 2007



TARIFF NO.: 6204.49.1000

Mr. Chiu Fat Lam
Air & Sea Cargo Express Corp.
175-01 Rockaway Boulevard
Suite 303A
Jamaica, NY 11434

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

Dear Mr. Lam:

In your letter dated May 9, 2007, you requested a classification ruling on behalf of Rebecca Taylor Inc. Your sample will be returned.

Submitted sample, style #407205D746, is a woman’s dress constructed from both woven and knit fabric. The upper half of the dress is constructed from 55% silk and 45% cashmere knit fabric. The lower half of the dress is constructed from 100% silk woven fabric. The garment is collarless and features a scooped neckline, long sleeves with ruffled cuffs, empire waist and hemmed bottom.

Customs has determined that each component is equally important to the creation of the whole, i.e., dress. As each is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order of the headings which merit equal consideration. The woven component imparts the essential character of the dress. As such, the garment is classified as a woman’s woven dress under heading 6204, HTS.

The applicable subheading for the style 407205D746 will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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/.

Style 407205D746 falls within textile category 736. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051.


Robert B. Swierupski

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