CLA-2-61:RR:NC:TA:3:358 C89451

Mr. Ludene Murphree

Gap Inc.

One Harrison Street

San Francisco, CA 94105

RE: The tariff classification of a girl's dress from Turkey.

Dear Ms. Murphree:

In your letter dated June 22, 1998, you requested a tariff classification ruling.

The submitted sample, Style #312588, is a printed georgette dress. The garment's bodice is constructed of 90% polyester, 10% spandex knit velour fabric, and features a scoop neckline, long sleeves and a back opening to the waist with a three button closure. The skirt portion is printed, constructed of 100% rayon woven fabric and features a flare hemmed bottom. The underskirt is constructed of 100% polyester woven fabric.

We have determined that the essential character of the dress is the woven fabric.

In a telephone conversation with you on July 21, 1998, you stated that the dress will be imported in infants' sizes 3-24 months and toddler sizes 2XL and 3XL.

We are returning your sample as you requested.

The applicable subheading for the infant's dress, sizes 3-24 months, will be 6209.90.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies' garments and clothing accessories, of other textile materials, of artificial fibers, other, other, other. The duty rate will be 16.2% ad valorem.

The dress, falls within textile category designation 239. Based upon textile trade agreements, products of Turkey are presently not subject to quota restraints or visa requirements.

The applicable subheading for the toddler's dress, sizes 2XL and 3XL, will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, of artificial fibers, ... girls'. The duty rate will be 16.6% ad valorem.

The dress, falls within textile category designation 636. Based upon textile trade agreements, products of Turkey are presently not subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Bruce Kirschner at 212-466-5865.

Sincerely,

Robert B. Swierupski

Director

National Commodity

Specialist Division