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NY N020110

December 17, 2007



TARIFF NO.: 6104.44.2010; 6110.30.3059

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

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

Dear Mr. Zelman:

In your letter dated November 19, 2007, you requested a classification ruling on behalf of Fownes Brothers & Co., Inc. The provided samples are being returned as requested.

Style 4023/Y7LKOOO2B is a women’s cut and sewn sleeveless dress that is constructed of two layers of a finely knitted 100% modal fabric. The garment extends from the shoulders to the area above the knees. The garment features cord shoulder straps, a rounded draped front neckline, and a straight back neckline. The front and back necklines, and garment bottom have unfinished edges.

Style 4024/Y7LK0003B is a women’s cut and sewn long sleeve pullover that is constructed of a finely knitted 100% modal fabric. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover extends from the shoulders to the upper thigh area. The garment features a v-shaped neckline, a hood, and a self-fabric bottom band.

You asserted classification as a dress for style 4024/Y7LK0003B, however, based on the garment length this style does not provide sufficient coverage for modesty purposes to warrant classification as such. Alternately, you have suggested classification as a beach cover-up. 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. The garment is properly classified as an other pullover garment of 6110, HTSUS.

The applicable subheading for Style 4023/Y7LKOOO2B will be 6104.44.2010, 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 (con): dresses: of artificial fibers: other: women’s. The duty rate will be 14.9% ad valorem.

The applicable subheading for Style 4024/Y7LK0003B will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The rate of duty is 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/.

Style 4023/Y7LKOOO2B falls within textile category 636 and style 4024/Y7LK0003B falls within textile 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. 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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