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December 2, 1998

CLA-2-61:LA:S:T:1:2:G04 D84695

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0020; 6110.20.2075

Mr. William Ortiz
Executive Vice President
Stile Associates Ltd.
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a girl’s knit dress and sweater-like cardigan from Taiwan

Dear Mr. Ortiz:

In your letter dated November 10, 1998, on behalf of Cherry Stix Ltd., you requested a tariff classification ruling.

Style 8723W is a girl’s sleeveless dress constructed from 60% cotton, 40% polyester finely knit fabric. The dress features a self-hemmed scoop neckline, one and one-half inch shoulder straps, self-hemmed armholes, appliques on the front neckline, and a hemmed bottom.

Style 8724W is a girl’s sweater-like cardigan constructed from 60% cotton, 40% polyester finely knit fabric. The garment features a V-shape neckline, a full front opening with a single button closure, short hemmed sleeves, and a hemmed bottom.

Your samples will be returned as requested.

The applicable subheading for the dress will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ . . . dresses, knitted or crocheted: dresses: of cotton: girls’. The rate of duty will be 11.9% ad valorem.

The applicable subheading for the sweater-like cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’. The rate of duty will be 19% ad valorem. The dress falls within textile category designation 336 and the sweater-like cardigan falls within textile category designation 339. As products of Taiwan, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Irene Jankov

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