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NY N010390




May 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010

Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of two women’s dresses from China.

Dear Ms. Fox:

In your letter dated April 25, 2007, on behalf of Ann Taylor, Inc., you requested a classification ruling. Your samples are being returned as requested.

The submitted sample, style 17-202499, is a woman’s sleeveless empire dress that is constructed from 93% cotton, 7% spandex knit fabric. The dress extends to the knee area and features adjustable spaghetti straps, a criss cross upper top portion in the bust area that forms a V-neckline, a square back, a woven tubular overlay below the bust line that houses a woven tie belt, belt loops, and a hemmed bottom.

The submitted sample, style 17-207486, is a woman’s sleeveless tube top style empire dress with adjustable spaghetti straps. The upper portion of the garment, in the bust area, is constructed from elasticized fabric. The garment is constructed from 94% cotton, 6% spandex knit fabric and features the following: a square front and back and a hemmed bottom. The dress extends to the mid thigh area.

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

Each dress falls within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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 Francine Vivona-Brock at 646-733-3049.

Sincerely,

Robert B. Swierupski
Director,

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