CLA-2-62:S:N:N5:360 804614
Ms. Roxanne Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive - Suite 300
Minneapolis, MN 55425
RE: The tariff classification of women's dresses and pants from India
Dear Ms. Peiffer:
In your letter dated November 25, 1994, you requested a classification ruling on behalf of your client Giftique. The samples submitted with your request will be returned to you under separate cover.
Style A is a dress constructed from woven fabric that is 100 percent cotton. The dress features a round neckline, 3/4 length sleeves, a partial front opening that curves to the left side and is secured by ten self covered buttons. The dress also has 13 3/4 inch side slits and a straight hemmed bottom.
Style B is a pair of pants constructed from woven fabric that is 100 percent cotton. The pants feature a drawstring waist with wide legs that taper down to the ankle.
Style C is a dress and Style D is a pair of pants that are identical in styling to styles A and B but are constructed from 100 percent woven silk.
The applicable subheading for Style A will be 6204.42.3050, 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 cotton: other: other: other: women's. The duty rate will be 12.6 percent ad valorem.
The applicable subheading for Style B will be 6204.62.4020, 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): of cotton: other: other: trousers and breeches: women's: other. The rate of duty will be 17.7 percent ad valorem.
The applicable subheading for Style C 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...: of other textile materials: containing 70 percent or more by weight of silk or silk waste.
The applicable subheading for Style D will be 6204.69.3040, 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 then swimwear): of other textile materials: of silk or silk waste: trousers, breeches and shorts: other: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 7.5 percent ad valorem.
Style A falls within textile category designation 336; Style B falls within textile category 348; style C falls within textile category 736 and Style D falls within textile category 748. Based upon international textile trade agreements products of India under categories 336 and 348 are subject to quota restraints and a visa requirement. Products falling under category designation 736 and 748 are not currently subject to quota restraints or visa requirements.
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. 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 Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport