The tariff classification of a woman's pullover from Taiwanand a woman's dress from Macau.

PD B82963 April 2, 1997 CLA-2-61:EPI25 B82963 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6104.42.0010 Maureen E. Gray Director, Customs Laws & Regulations Barthco Trade Consultants, Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of a woman's pullover from Taiwan and a woman's dress from Macau. Dear Ms. Gray: In your letter dated March 6, 1997, on behalf of Jones Apparel Group, you requested a tariff classification ruling. The first garment, Style C2607658, is a woman's pullover constructed of a 64% rayon, 36% acrylic knit fabric that has more than 9 stitches per 2 centimeters in the horizontal direction. The garment features a round capped neckline, self-finished short sleeves and a self-finished straight bottom with side vents. The garment extends below the waist. The second garment, Style C2508669, is a woman's dress constructed of a 100% cotton knit fabric that has more than 9 stitches per 2 centimeters in the horizontal direction. The garment is sleeveless and features a full front opening secured by a zipper closure, a scoop neckline, and two small slit pockets above the waist. The garment, which extends to above the knee, provides sufficient coverage to be worn without another outerwear garment. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers...and similar articles, knitted or crocheted: of man-made fibers: other. The rate of duty will be 33.5%. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles...dresses...knitted or crocheted: of cotton. The rate of duty will be 12.% The samples submitted for Customs examination will be returned to you under separate cover. The pullover falls within textile category designation 639 and the dress falls within textile category designation 336. Based upon international textile trade agreements, products of Taiwan and Macau are subject to quota and the requirement of a visa. 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. 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. Sincerely, Carol Rackley Acting Service Port Director El Paso, Texas