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NY K87487




July 20, 2004

CLA-2-62:RR:NC:N3:360 K87487

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6211.43.0091

Cindy R. Taber
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue
New York, NY 10076

RE: The tariff classification of women's dresses and upper body garments from various countries

Dear Ms. Taber:

In your letter dated June 25, 2004, on behalf of E.N.C., a division of Kellwood Company, you requested a ruling on tariff classification.

Style W-53U consists of a women’s dress and a poncho-like upper body garment. The sleeveless woven dress is made from 100% polyester pebble georgette fabric and extends below the knees. The tank-styled garment is lined and features a rounded neckline and an invisible rear zipper. The sheer pullover garment, which you describe as a poncho, is made from 100% polyester chiffon printed fabric. The color-coordinated garment is rectangular in shape, and measures approximately 47 inches by 35 inches. There is an opening in the center to go over the wearer’s head. The edge of the garment features a one-inch clean hem with a 1/8-inch baby hem around the center opening. The garment has no armholes and hangs loosely from the shoulders, reaching the waist and covering the elbows.

You have stated that the dress and the poncho-like garment are tacked together at the neck and will be imported and sold as a set. Note 13 of Section XI, of the HTSUSA, requires that textile garments of different headings be separately classified, even if put up in sets for retail sale. Accordingly, since the dress and the upper body garment are classified under separate headings, they will be classified separately as follows.

The applicable subheading for the dress of style W-53U will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16 percent ad valorem.

The applicable subheading for the poncho-like garment of style W-53U will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16 percent ad valorem.

The dress falls within textile category designation 636 and the poncho-like garment within textile category designation 659. Based upon international textile trade agreements products of various countries are currently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.).

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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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