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NY N016322

August 28, 2007



TARIFF NO.: 6104.44.2010; 6110.30.3059

Mr. Stephen Zelman
Stephen Zelman & Associates
888 Seventh Avenue, Suite 4500
NY, NY 10106

RE: The tariff classification of women’s garments from China.

Dear Mr. Zelman:

This letter replaces the ruling letter we sent to you on August 21, 2007, under file number N014957. The purpose of this replacement letter is to correct a clerical error with regard to the category number listed for style UGG1003. The error is corrected in the following text.

In your letter dated July 25, 2007, you requested a classification ruling on behalf of Fownes Brothers & Co., Inc. The provided samples will be returned as per your request.

Three women’s garments were submitted for review, all are made of the same finely knitted sheer 100% modal (artificial man-made) fabric, the outer surface of which measures more than 9 stitches per 2 centimeters in the horizontal direction.

Style UGG1003 is a short dolman sleeve pullover tunic with a straight neckline that has an inner drawstring that extends across the top of the shoulder area to the sleeve bottom providing adjustment for the both the neckline and sleeve length. A drawstring is also found at the lower portion of either side seam. The seams and garment bottom feature double layered self-fabric trim. The garment extends from the shoulders to the upper thigh area.

Style UGG1004 is a v-shaped neckline dress that extends from the shoulders to the mid-thigh area. The garment features flared ¾ length sleeves, a drawstring tie at the center of the bust area, and a hemmed bottom.

Style UGG1029 is a sleeveless tube dress that extends from the bust area to the mid thigh area constructed of a two ply fabric. The garment features a heavily elasticized band at the garment top. An outer panel is sewn into the center of the top underside seam and extends diagonally at both sides down the garment front and back. The outer panel is sewn into the underside bottom seam. Drawstrings are found below the bust area and at the middle of the upper back on the outer panel.

You state that the garments are beach cover-ups. When garments are ambiguous in appearance, Customs looks to other factors such as environment of sale, advertising and marketing, recognition in the trade of virtually identical merchandise, and documentation incidental to the purchase and sale of the merchandise. We have considered the merits of your claim and do not find the information persuasive for classification purposes. Based on styling and construction features, Styles UGG1004 and UGG1029 are properly classified as dresses of 6104, HTSUS. Style UGG1003 extends to the upper thigh area only, as such the garment does not provide sufficient coverage to be considered a dress as you alternately asserted in your request. Style UGG1003 is properly classified as an other pullover tunic under 6110, HTSUS.

The applicable subheading for the Style UGG1003 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pulloversand similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.

The applicable subheading for the Styles UGG1004 and UGG1029 will be 6104.44.2010, 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 (con): dresses: of artificial fibers: other: women’s. The duty rate will be 14.9% 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 UGG1003 falls within textile category 639 and UGG1004 and UGG1029 falls within textile category 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. 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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