# NY K82294

January 27, 2004

CLA-2-62:RR:NC:N3:360 K82294

CATEGORY: Classification

TARIFF NO.: 6204.43.4030, 6211. 49.1090

Djibril Makalou

Ann Taylor

1372 Broadway - 5th Floor

New York, NY 10018

RE: The tariff classification of women's woven garments from China

Dear Mr. Makalou:

This letter replaces the ruling letter we sent to you under file number
K80874.

The purpose of this replacement letter is to correct the classification
information provided for the outer garment of style 17-103388/70-107546.
Your original submission omitted the fact that the fiber content of the
outer garment (100% silk) differed from the fiber content of the lined
dress (100% polyester). Based on the additional information you have
provided a corrected letter follows.

In your letter dated December 5, 2003 you requested a classification
ruling. The sample submitted with your request has been returned to you.

Style 17-103388 (misses)/70-107546 (petite), which you describe as a
three layer dress, consists of two women's garments. The outer garment
is made from 100% silk printed woven fabric and the dress, which is
lined, is made from 100% polyester printed woven fabric. The sleeveless
outer garment is dress-like and falls below the knees. The pullover
garment features shirred shoulder straps and a plunging V front neckline
that provides insufficient coverage for the garment to be worn without
another garment underneath. The inner garment is a women's pullover
dress that features spaghetti straps, a square front neckline and a
solid colored lining that is sewn to the dress at the top edge. The two
garments are joined at the shoulders by thread loops and under the arms
by butterfly stitching on the side seams under the armholes for
approximately four inches. The garments are not permanently attached to
each other and can be easily separated without damage. The garments are
therefore separately classifiable.

The applicable subheading for the dress will be 6204.43.4030, Harmonized
Tariff Schedule of the United States (HTS), which provides for women's
dresses: of synthetic fibers: other. The duty rate will be 16.1 % ad
valorem. Effective January 1, 2004, the rate of duty will be 16% ad
valorem.

The applicable subheading for the outer garment will be 6211.49.1090,
Harmonized Tariff Schedule of the United States (HTS), which provides
for other women's garments: of other textile materials: containing 70
percent or more by weight of silk or silk waste. The duty rate will be
1.9% ad valorem. Effective January 1, 2004, the rate of duty will be
1.2% ad valorem.

The dress falls within textile category designation 636 while the outer
garment falls within textile category designation 759. Based upon
international textile trade agreements, category 636 from China is
subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [Textile Status Report for Absolute Quotas]{.underline}, which is
available at our Web site at www.cbp.gov. In addition, the designated
textile and apparel categories may be subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may be
affected and should also be verified at the time of shipment.

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 Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division