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

Ms. Marlene Collins
Liz Claiborne Inc.
Two Claiborne Avenue
Bldg. HQ2 7th Floor
North Bergen, NJ 07047

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

Dear Ms. Collins:

In your letter dated June 25, 2008 you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style JGMU1163, is a woman’s “Juicy Couture” brand sleeveless knit dress constructed from 50% lyocell, 30% wool, and 20% nylon knit fibers. The dress features a stand-up collar with a self-fabric tie at the rear neckline, sewn on faux jewels at the collar and upper front panel, and a self-fabric banded garment bottom. The dress extends from the shoulder to mid-thigh in length.

The applicable subheading for the dress will be 6104.44.1000, 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), knitted or crocheted: dresses: of artificial fibers: containing 23 percent or more by weight of wool or fine animal hair. The duty rate will be 14.9% 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 dress falls within textile category 436. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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