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NY J88109




September 2, 2003

CLA-2-61:RR:NC:TA:359 J88109

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055; 6104.44.2010

Mr. Alan Siegal
Genghis Khan Freight Service Inc.
161-15 Rockaway Boulevard
Jamaica, New York 11434

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

Dear Mr. Siegal:

In your letter dated August 19, 2003, you requested a classification ruling on behalf of Casuals Etcetera Inc., New York, New York. As requested, your samples are being returned to you.

Your sample, style 215710, is a woman’s two piece garment comprised of a dress and a cardigan. The cardigan is constructed from 38% rayon, 38% cotton, 21% nylon and 3% spandex 2x2 rib knit fabric. The outer surface of the cardigan measures more than nine stitches per two centimeters in the horizontal direction. The cardigan features a V-shaped neckline, long sleeves and a full front opening with five button closures. The dress is constructed from two fabrics. The upper portion of the dress is constructed from 38% rayon, 38% cotton, 21% nylon and 3% spandex 2x2 rib knit fabric that extends to the waist. This fabric matches the fabric of the cardigan. The lower portion of the dress is constructed from 97% cotton, 3% spandex woven fabric. The dress a round neckline, sleeveless armholes and extends to below the knee.

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

The applicable subheading cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 32.2% ad valorem.

The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of artificial fibers: other: women’s. The duty rate will be 15.1% ad valorem.

The cardigan falls within textile category designation 639. 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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