CLA-2-61:OT:RR:NC:TA:359
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a women’s dress and slip from Hong Kong.
Dear Ms. Fox:
In your letter dated November 17, 2008, you requested a classification ruling on behalf of Marc Jacobs International. The submitted sample is being returned as per your request.
Style 191724 consists of a woman’s dress and slip which are connected at the shoulder seams by means of a thread and snap closures. Since the garments may be easily separated without damage to either garment, the dress and slip will be classified separately. The sleeveless dress is constructed from a 100% cotton knitted upper portion with the exception of a woven fabric insert at the center of the bust area that has 8 hook and eye closures. The cotton knit portion consists of three different novelty knitted fabrics which extend from the top of the garment to the lower hip area. The dress bottom is comprised of two 52% silk 48% cotton woven fabric ruffles that cover the lower hip to the knee area. The sleeveless dress features a scooped front neckline with a partial front opening, a rounded rear neckline, and a hemmed garment bottom. The neckline and arm openings are finished with a scalloped knit trim. The slip is constructed of a 52% silk 48% cotton woven fabric that features a rounded front neckline and spaghetti straps, and when worn is shorter than the dress and not outwardly exposed.
As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, the upper portion of the dress provides the essential character; therefore, the garment is considered to be of knitted fabric.
The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s dresses, knitted: of cotton: women’s. The duty rate will be 11.5% ad valorem.
The applicable subheading for the slip will be 6208.19.9000, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of other textile materials: Other. The duty rate will be 8.7 percent 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 336 and the slip falls within textile category 852. 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. 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