CLA-2-61:S:N:N3I:361 860286
Mr. Bruce D. Roberts
Miami International Forwarders
P.O. Box 523730
Miami, FL 33152-3730
RE: The tariff classification of a woman's knit pleated skirt
assembled in the Dominican Republic.
Dear Mr. Roberts:
In your letter dated February 4, 1991, on behalf of Kellwood
Apparel Group, you requested a tariff classification ruling.
The submitted sample style number 1366 is a woman's pleated
skirt manufactured from a 50% polyester/50% rayon woven fabric.
The skirt features a narrow waistband, a side zipper and button
closure and sewn down pleats. The fabric is cut into patterns in
the USA. The cutwork is sent along with the thread, zipper,
button, and labels to the Dominican Republic where the components
are assembled into a pleated skirt. From the information and
samples presented, it is our opinion that the 25 operations
performed abroad to create the pleated skirt are considered
proper assembly operations or permissible incidental operations
to the assembly process. Therefore the imported pleated women's
skirt may be entered under subheading 9802.00.80, HTS US, with
allowances in duty for the cost or value of the U.S. components
incorporated therein upon compliance with the documentary
requirements of 19 CFR 10.24. The information substantiating
9802.00.80 must be submitted at the time of entry.
You have indicated in your letter that the fabric is a blend
of
50% polyester/50% rayon. Garments which are claimed to be
constructed from such a blend are subject, upon importation, to
laboratory analysis by the U.S. Customs Service to verify the
actual weight of the component fibers. Please be advised that a
slight variation, from the above stated fiber content, may affect
the classification and the textile category designation of the
subject garment.
The applicable subheading for style 1366 will be
6204.59.3010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's skirts of artificial fibers,
other. The rate of duty will be
17 percent ad valorem.
Style 1366 falls within textile category designation 642.
Based upon international textile trade agreements, products of
the Dominican Republic are subject to a visa requirement and
quota restraints.
The designated textile and apparel category 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 (Restraints 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