CLA-2-62:RR:NC:TA 360 F85672
Ms. Ludene Murphree
Import Compliance Manager
Gap Inc.
One Harrison Street
San Francisco, CA 94405
RE: The tariff classification of women’s woven wearing apparel from China
Dear Ms. Murphree:
In your letter dated April 24, 2000, you requested a classification ruling on behalf of Banana Republic. The samples submitted with your request will be returned to you under separate cover.
All of the submitted samples are constructed from 100 percent silk woven fabric. You have stated that upon importation, the outer layer of styles 773112, 773114 and 773120 will be shorter than the inner layer.
Style 773112 is a woman’s camisole is made from two layers of fabric that are tacked together at the base of the straps, under the arms and at the bottom. The camisole features shaped front and back necklines, spaghetti straps, side vents and a hemmed bottom. The camisole can be separated into two garments without damage to either garment.
Style 773113 is a pair of woman’s shorts. The garment is made from two layers that are permanently sewn together at the waist and loosely tacked at the bottom. The shorts feature a partially elasticized drawstring waist and hemmed legs. The shorts cannot be separated into two garments as the lining is an integral part of the garment.
Style 773114 is a woman’s dress made from two layers of fabric that are tacked together at the base of the straps under the arms and at the bottom. The dress features shaped front and back necklines, spaghetti straps and a hemmed bottom. The dress can be separated into two garments without damage to either garment. The inner garment serves as a dress lining. However, this liner is designed to be longer than the dress with which it is sold so that the liner is partially and intentionally visible. In this feature, the liner differs from the common understanding of "slips" as undergarments that are generally not visible to view. Customs believes the garments are classifiable as similar to slips because of their function as dress liners.
Style 773120 is a woman’s skirt made from two layers of fabric that are permanently sewn together at the waist and loosely tacked at the bottom. The skirt features and elasticized waist, side vents and a hemmed bottom. The skirt cannot be separated into two garments as the lining is an integral part of the garment.
Although you have indicated that the garments submitted are part of an intimate apparel grouping, you have not supported your claim. Slips, nightgowns, camisoles and sleep bottoms are not normally lined, nor do they contain separable components. Based on the appearance of the garments, with the exception of the dress liner of style 773114, we do not believe that they are classifiable under heading 6208, HTS.
The applicable subheading for each garment of style 773112 will be 6211.49.1050 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, blouses...sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 3.8 percent ad valorem.
The applicable subheading for style 773113 will be 6204.69.4010, Harmonized Tariff Schedule of the United States (HTS), 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): trousers, bib and brace overalls, breeches and shorts: of other textile materials: of silk or silk waste: trousers, breeches and shorts. The duty rate will be 3.7 percent ad valorem.
The applicable subheading for the dress of style 773114 will be 6204.49.1000, Harmonized tariff Schedule of the United States (HTS), 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): dresses: of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 7.1 percent ad valorem.
The applicable subheading for the liner of style 773114 will be 6211.99.3020, Harmonized tariff Schedule of the United States (HTS), which provides for women's woven garments which are similar to slips, of other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 3.7percent ad valorem.
The applicable subheading for style 773120 will be 6204.59.4040, Harmonized tariff Schedule of the United states (HTS), 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): skirts and divided skirts: of other textile materials: other: other: of silk: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.8 percent ad valorem.
The garments of style 773112 fall within textile category designation 741; style 773113 falls within textile category designation 748; the dress of style 773114 falls within textile category designation 736; the liner of style 733114 falls within textile category designation 752 and style 773120 falls within textile category designation 736. Based upon international textile trade agreements products of China are currently not subject to quota restraints or a visa requirement.
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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.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 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division