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NY N009452




May 1, 2007

CLA-2-61:RR:NC:TAB:354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010, 6108.21.0010, 6212.10.9010

Ms. Leigh Beckford
Vandegrift Forwarding Co., Inc.
230-19 Intl. Airport Center, Suite 250
Jamaica, N.Y. 11413

RE: The tariff classification of a woman’s dress and undergarments from China.

Dear Ms. Vandegrift:

In your letter dated April 6, 2007, written on behalf of your client, H & M Hennes & Mauritz LP, you requested a classification ruling.

Item #371990/1648 is a ladies’ short sleeve a-line dress, made of 100% cotton crochet fabric. The dress features a lining and a three-button opening at the neckline. The dress extends from the shoulders to slightly above the knees.

You describe item #378280/1648 as women’s undergarments made up of a brassiere and a coordinating bikini panty, both made of the same 100% cotton crochet fabric, which is lined. The brassiere features soft fabric triangular shaped cups, two halter straps at the top and two bottom straps, which the wearer ties at the back. The coordinating bikini panty features an elasticized waist and a string that runs along the top that can be gathered and tied at the front.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses, knitted or crocheted: of cotton: women’s. The duty rate will be 11.5% ad valorem.

The applicable subheading for the panty will be 6108.21.0010, HTSUS, which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: briefs and panties: of cotton: women’s. The duty rate will be 7.6% ad valorem.

The applicable subheading for the brassiere will be 6212.10.9010, HTSUS, which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: brassiere: other: otherof cotton. The duty rate will be 16.9% 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 falls within textile category 336, the panty falls under textile category 352, and the brassiere falls under textile category 349. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,

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