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NY N023679




March 20, 2008

CLA-2-61:OT:RR:NC:N3:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070; 6204.49.1000

Ms. Polly Chow
BCBG Max Azria Group
2761 Fruitland Avenue
Vernon, CA 90058

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

Dear Ms. Chow:

In your letter dated February 19, 2008, you requested a tariff classification ruling for a woman’s knit top and dress.

The submitted samples are described as follows:

Style #Tll66299 consists of two garments tacked together at the sides and at the center of the bust area. The outer garment is a corset-like top constructed from 80% nylon, and 20% spandex knit fabric. The garment is strapless, extends below the waist and features padding at the bust area, an opening in the back with hook and loop closures extending to the waist, and a hemmed bottom. The top does not have sufficient bust coverage and does not provide support. The Inner garment of Style Tll66299 is a woven dress constructed from 95% silk and 5% spandex knit fabric. The garment is strapless and features a rear opening with a zipper closure, a hemmed bottom, and a woven lining, with an open-work fabric bottom, which extends below the hem of the dress. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.

We are returning your samples as you requested.

The applicable subheading, for the top of Style Tll66299 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: other, other, Women’s or girls’. The rate of duty will be 14.9% ad valorem.

The applicable subheading, for the dress of Style Tll66299 will be 6204.49.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ dresses, of other textile materials, containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9% 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 top of Style Tll66299 falls within textile category 659. The dress of Style Tll66299 falls within textile category 736. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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