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NY L81667




January 28, 2005

CLA-2-61:RR:NC:TA:359 L81667

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.44.2010

Ms. Melissa Fox
Barthco International, Inc.
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

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

Dear Ms. Fox:

In your letter dated December 29, 2004, on behalf of Jones Apparel Group, you requested a tariff classification ruling. Your sample is being returned as requested.

The submitted sample, style 5FHP30279, is a woman’s sleeveless tank-style dress that is constructed from openwork knit fabric with a man made fiber knit lining. The dress extends from the shoulder to below the knee and features one-inch shoulder straps, a scoop neckline, and a rolled bottom. The lining has a tubular hemmed bottom. You state that the fiber content is 59% rayon, 31% nylon, 7% polyester, 3% metallic.

You included a metallic lab test with this letter that reports that the fabric of the dress is composed of three yarns. The outer shell is composed of 65.2% rayon, 34.8% nylon, 67.5% polyester, 32.5% metallic. The first yarn has two plies, each composed of 65.2% rayon, 34.8% nylon. The second yarn has two plies; one 100% polyester and one metalized. The yarn which comprised the lining is composed of 65% rayon, 35% nylon. The relative weight by percentage of yarn one is 36%; yarn two, 9.9% and yarn three, 54.1%. The overall fiber content of the garment is 58.6% rayon, 31.4% nylon, 6.7% polyester, and 3.3% metallic. Please note that a yarn that contains any amount of metal is regarded in its entirety as “metalized yarn” for tariff purposes. Thus, the determination of which textile material predominates by weight is based not on the actual weight of metal, but on the actual weight of all yarns that contain metal.

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 14.9% ad valorem.

The dress falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Camille R. Ferraro at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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