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NY J86744




July 24, 2003

CLA-2-61:RR:NC:TA:359 J86744

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.44.2010

Mr. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Floor
New York, NY 10018

RE: The tariff classification of a woman’s dress from Hong Kong

Dear Mr. Makalou:

In your letter dated July 14, 2003 you requested a tariff classification ruling.

The submitted sample, style number 10-102068(missy)/64-104537(petite) is a woman’s sleeveless pullover-style dress that extends from the shoulder to the knee area. The upper portion of the dress extending to the waist is constructed from 68% rayon, 32% nylon, 1x1 rib knit fabric. The remainder of the dress is constructed from 100% cotton, woven fabric. The dress features a half moon neckline, a left sideseam zippered opening that extends from just below the armhole to just below the waist, and a hemmed bottom.

The essential character is imparted by the upper knit portion of the dress; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule, 3 noted.

Your sample is being returned as requested.

The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The rate of duty will be 15.1% ad valorem.

The dress falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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