The tariff classification of a woman’s pullover and a woman’s dress from China.

N047033 December 18, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.44.2010 Mr. Albert Carollo French Connection 184-10 Jamaica Avenue Hollis, NY 11423 RE: The tariff classification of a woman’s pullover and a woman’s dress from China. Dear Mr. Carollo: In your letter dated December 11, 2008 you requested a classification ruling. As requested, your samples are being returned to you. Style number 76DZ1 is a woman’s cut and sewn “French Connection” label pullover that is constructed from 57% rayon, 37% polyester, and 6% elastane knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a slight gathering below the bust area, short hemmed sleeves, and a hemmed bottom. The garment extends to below the waist. Style number 71FH1 is a woman’s sleeveless dress constructed from 57% rayon, 37% polyester, and 6% elastane finely knit fabric. The piece-constructed dress features a rounded neckline, a lined gathered insert at the front bust area and front and back midriff areas, and a self-fabric covered elasticized waistband. The hemmed bottom panel extends from the waist to the knee area. A gathered tiered panel extends from the waistband to upper thigh area over the bottom panel. A self-fabric tie sash is attached at the center of the rear waistband. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women’s or girl’s: other. The duty rate will be 32 percent ad valorem. The applicable subheading for the dress will be 6104.44.2010, 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), knitted or crocheted: Dresses: of artificial fibers: other: women’s. The duty rate will be 14.9 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/. The pullover falls within textile category designation 639. The dress falls within textile category designation 636. 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 National Commodity Specialist Division