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NY N025425

April 22, 2008



TARIFF NO.: 6104.43.2010

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated March 26, 2008 you requested a classification ruling on behalf of your client Ann Taylor, Inc. As requested, your sample is being returned to you.

The submitted sample, style 17-221575, is a woman’s dress composed of knit and woven components. The top portion of the dress is constructed of a 71% polyester, 26% rayon, and 3% spandex knit fabric and the bottom portion is constructed of a 90% wool and 10% nylon woven fabric. The knitted top portion has a scoop front neckline, short hemmed sleeves, and extends below the waist. A partial zippered opening runs down the center of the back panel from the rear neckline to below the waist area. The woven lower portion has four woven straps with buttons at the side seams below the waist and a hemmed bottom. The dress is of a length that reaches just to the knee. The essential character of the garment is imparted by the knitted fabric component in accordance with the General Rules of Interpretation (GRI 3 (b)). You state in your letter the garment will also be imported in petite sizes as style 70-223917.

The applicable subheading for the dress will be 6104.43.2010, 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 synthetic fibers: other: women’s. The duty rate will be 16% 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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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