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NY N020366

December 19, 2007



TARIFF NO.: 6114.20.0010; 6104.42.0010

Ms. Maureen Metzinger
Lord & Taylor C.D.S.
424 Fifth Ave.
New York, NY 10018

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

Dear Ms. Metzinger:

In your letter dated November 26, 2007, you requested a classification ruling. Your samples are being returned.

The submitted sample, style 93536, is a woman’s tube top style garment that is constructed from 100% cotton knit fabric. The garment does not provide any shoulder coverage and extends from the chest area to the upper thigh area. It features an elasticized neckline with a center bow, an elasticized waist, two front patch pockets below the waist, and a rolled bottom. This style extends to the upper thigh area only; as such, the garment does not provide sufficient coverage to be considered a dress. The garment is properly classified as a top under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS).

The submitted sample, style 93535, is a woman’s sleeveless tank style dress that is constructed from 100% cotton knit fabric. The dress extends from the shoulder to the mid-thigh and features a U-neck with 3 button closures, a U-back, 2 front patch pockets below the waist, and a hemmed bottom.

The applicable subheading for style 93536 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of cotton: tops: women’s. The duty rate will be 10.8% ad valorem.

The applicable subheading for style 93535 will be 6104.42.0010, HTSUS, which provides for dresses, knitted: 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 top falls within textile category 339. The dress falls in 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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