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NY N014921




August 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.42.0010; 6104.44.2010

Mr. Charles Spoto
Alba Wheels Up International, Inc.
150-30 132nd Avenue, Suite 208
Jamaica, NY 11434

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

Dear Mr. Spoto:

In your letter dated July 24, 2007, on behalf of Top Value, Inc., 140 58th Street, Bldg. B, Unit 1D, Brooklyn Army Terminal, Brooklyn, NY 11220, you requested a classification ruling. You submitted four samples that are being returned as requested.

Style 072J05486S is a woman’s sleeveless tube dress that is constructed from 95% cotton, 5% spandex knit fabric with a knit lining. The dress extends from the covered bust area to the mid thigh area and features a straight bottom.

Style 072J01367S is a woman’s sleeveless dress that is constructed from 95% rayon, 5% spandex knit fabric. The garment extends from the shoulder to the mid thigh area and features adjustable elastic spaghetti shoulder straps , a V-front, a square back, a padded bust, a high waistband which extends into a tie back, and a hemmed bottom.

Style 072J04871S is a woman’s sleeveless tube dress that is constructed from 95% rayon, 5% spandex knit fabric. The garment extends from the covered gathered bust area to the mid thigh area and features a high elasticized drawstring waist, and a ruffled bottom.

Style 072J05801S is a woman’s sleeveless dress that is constructed from 95% rayon, 5% spandex knit fabric. The dress extends from the shoulder to the mid thigh area and features adjustable elastic spaghetti shoulder straps, a gathered bust with a square front and back, a high elastic waist, and a hemmed bottom.

The applicable subheading for styles 072J01367S, 072J04871S and 072J05801S will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The duty rate will be 14.9% ad valorem.

The applicable HTSUS subheading for style 072J05486S will be 6104.42.0010, 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/.

Styles 072J01367S, 072J04871S and 072J05801S fall within textile category 636. Style 072J05486S falls in 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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