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NY M80719




March 30, 2006

CLA:-2-62:RR:NC:360 M80719

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.49.1000; 6204.49.5060; 6208.19.5000

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
New York, NY 10003

RE: The tariff classification of women’s dresses and slips from China

Dear Ms. Lee:

In your letter dated March 3, 2006, you requested a classification ruling. The submitted samples will be returned to you as requested.

Style 76425 consists of a woman’s dress and slip constructed from 100% silk woven fabric. The dress features short sleeves, a V-neckline, a partial front opening secured by seven button and loop closures and a flounced hem. The slip features a V-neckline and spaghetti straps and when worn is slightly shorter than the dress and not outwardly exposed. The garments are connected at the shoulder seams by means of a thread and hook and a snap closure. Since the garments may be easily separated without damage to either garment, the dress and slip will be classified separately.

Style 76426 consists of a woman’s dress and color-coordinated slip. The dress is constructed from 100% linen woven fabric and the slip from 100% silk woven fabric. The wrap-styled dress features cap sleeves with elasticized edges and a ruffled hem. The slip features a V-neckline and spaghetti straps and when worn is slightly shorter than the dress and not outwardly exposed. The garments are connected at the shoulder seams by means of a thread and a snap closure. Since the garments may be easily separated without damage to either garment, the dress and slip will be classified separately.

The applicable subheading for the dress of style 76425 will be 6204.49.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the dress of style 76426 will be 6204.49.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of other textile materials: other: other: other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the slip for both styles will be 6208.19.5000, Harmonized tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of other textile materials: containing 70 percent or more by the weight of silk or silk waste. The duty rate will be 1.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The dress of style 76425 falls within textile category designation 736; the dress of style 76426 falls within textile category designation 836 and the slips for both styles fall within textile category designation 752. 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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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