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NY N027104




May 7, 2008

CLA-2-62:OT:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.49.1000

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

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

Dear Ms. Fox:

In your letter dated April 25, 2008, you requested a classification ruling on behalf of Jones Apparel Group. Your samples will be returned as requested.

Submitted sample, style #MW113E3019, is a woman’s dress. The bodice, which is lined extends from the shoulder to the waist, is composed of 100% silk woven fabric. The lower portion is composed of 74% acetate, 23% rayon and 3% spandex woven fabric. The dress features a round neckline, long sleeves with buttoned cuffs, a partial back opening secured by a button and loop closure at the neck and a zipper, two pockets at the waist and a hemmed bottom.

Submitted sample, style #MW1J54019, is a woman’s dress. The bodice, which is lined extends from the shoulder to the waist, is composed of 100% silk woven fabric. The lower portion is composed of 62% polyester, 34% rayon and 4% spandex woven fabric. The dress features a round neckline, long sleeves with buttoned cuffs, a partial back opening secured by a button and loop closure at the neck and a zipper, two pockets at the waist and a hemmed bottom. The front of the bodice is embellished with beads.

The silk component (the bodice) component imparts the essential character of the garments therefore the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garments are classified under heading for 6204.49, HTS.

The applicable subheading for both styles 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.

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/.

Both styles fall 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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