CLA-2-62:RR:NC:TA:360 H87644
Don M. Obert
Follick & Bessich
225 Broadway – Suite 500
New York, NY 10007
RE: The tariff classification of women’s woven apparel from China
Dear Mr. Obert:
In your letter dated February 6, 2002, on behalf of Royalcraft Trimming Corp., you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.
Style 95695 consists of a dress and jacket made from 100% polyester woven fabric. The sleeveless dress is lined and falls to approximately the mid-calf. The dress mimics a two piece garment and features a round neckline, a rear zipper, and a rear center slit. The upper portion of the front panel is embellished with beads and paillettes. The long sleeved jacket is made from three sheer fabric panels sewn together vertically. The unlined jacket is cardigan styled and includes shoulder pads. Around the unsecured front opening and neck area there is capping in a matching color. The jacket also features the same embellishment found on the jacket.
Style 4986 is an ensemble consisting of a pair of pants and a matching jacket, and a matching camisole. All of the pieces are made from identical 100% polyester woven fabric. The pant component is fully lined with 100% acetate lining material and features a covered elasticized rear waistband with a rear zipper and a flat front waistband embellished with embroidery and beadwork. The long sleeved jacket is made from three sheer fabric panels sewn together vertically. The unlined jacket is cardigan styled and includes shoulder pads. Around the unsecured front opening and neck area there is capping in a matching color. The jacket also features the same embellishment found on the pants. The sleeveless camisole is lined and features a V-shaped front neckline and a slightly scooped rear neckline. The shoulder area is approximately 1½ inches across the seam. The camisole extends to the vicinity of the waist and features the same embellishment found on the pants and jacket at the front neckline. All three garments comprising style 4986 are identical in color construction, are mutually complimentary and intended to be sold together at retail.
The applicable subheading for the dress of style 95695 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses: of synthetic fibers: other. The duty rate will be 16.2 percent ad valorem.
The applicable subheading for the jacket of style 95695 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s: of man-made fibers, jackets and jacket-type garments excluded from heading 6202. The duty rate will be 16.2 percent ad valorem.
The applicable subheading for the pants of style 4986 will be 6204.23.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s ensembles: of synthetic fibers, other: trousers and breeches. The duty rate will be 29 percent ad valorem.
The applicable subheading for the jacket of style 4986 will be 6204.23.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s ensembles: of synthetic fibers, other: other. The duty rate will be 16.2 percent ad valorem.
The applicable subheading for the camisole of style 4986 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s: of man-made fibers, blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16.2 percent ad valorem.
The dress of style 95695 falls within textile category designation 636; the jacket falls within textile category designation 635. The pants of style 4986 fall within textile category designation 648; the jacket falls within textile category designation 659 and the camisole within textile category designation 641. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
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 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division