CLA-2-62:S:N:N3-I:360 860650
6211.42.0080
Ms. Mary Jo Muoio
Wolf D. Barth Co. Inc.
90 West Street
New York, NY 10006
RE: The tariff classification of women's woven garments from
Taiwan.
Dear Ms. Muoio:
In your letter dated February 19, 1991, on behalf of your
client, Diamond's Run, you requested a classification ruling.
Style number 348 is a woman's ensemble consisting of a
blouse and a pleated yoke skirt. Both components are made up from
the same printed twill fabric, which is composed of 100% cotton.
The blouse extends to the waist, in back, and slightly below the
waist, in front. It has long, straight sleeves without cuffs; a
full frontal opening secured by five buttons; a rounded,
collarless neckline; shoulder pads; and simulated self-fabric
pocket welts on the chest. The skirt, which rises slightly above
the waist, in front, has a zipper-secured partial opening on the
left side, and a simulated fly front on the front yoke, which is
"secured" by four buttons.
Style number 350, which you refer to as a "dress", is a
woman's short skirt manufactured from printed twill fabric, which
is composed of 100% cotton. It is supported on the body by
permanently attached straps and, at its lowest point, rises
approximately 3" above the natural waistline, in front. The
upper-front part of the garment consists of two small panels with
a V-shaped top edge, with the bottommost point of the "V"
coinciding with the lowest point of the front rise. The panels
are permanently attached, along their outer edges, to the lower
part of the straps. Each strap, in turn, is also permanently
attached to the top edge of the waistband. The straps converge on
the back, where they are permanently joined to a small five-sided
panel, which has four buttonholes on it. The panel, in turn,
joins to two buttons located on the inside surface of the
waistband, allowing for some degree of adjustment in the fit. The
skirt also has a partial frontal opening secured by five metal
buttons; two curved pockets on the front and two patch pockets on
the back; and four belt loops around the waistband.
Style number 358, which you refer to as a "jumpsuit", is a
woman's one-piece garment manufactured from printed twill fabric
composed of 100% cotton. It encloses the legs in two tubes, and
its coverage, in front, extends from the top of the bust to the
shins. It requires the wearing of another outer garment with it,
such as a blouse or shirt, for the sake of modesty. The garment
is supported on the body by adjustable straps, which are
permanently attached, in back, to the top edge. Each strap has
two metal buttons on it, one of which (at any given time) joins
to its respective buttonhole, in front, near the top edge. The
upper-front part of the garment consists of a bib with a V-shaped
top edge and a large patch pocket on it. The bib is separated
from the lower-front ("trouser") part by a shallow V-shaped seam,
which extends below the waist to form a dropped waistline. The
rear part of the garment is constructed from two large panels
sewn together lengthwise, which are joined to a third (much
smaller) panel, shaped like an inverted triangle, centered on the
back. The garment also has a partial opening on each side,
secured by two metal buttons; two front pockets extending
downward from the waist; five belt loops (two in front and three
on back); a mock fly front; and front pleats.
The samples are being returned under separate cover.
The applicable subheading for the blouse component of style
number 348 will be 6204.22.3065, Harmonized Tariff Schedule of
the United States (HTS), which provides for women's or girls'
ensembles: of cotton: other: blouses and shirts: other. The rate
of duty will be 16.4 percent ad valorem. The applicable
subheading for the skirt component of style number 348 will be
6204.22.3030, HTS, which provides for women's or girls'
ensembles: of cotton: other: skirts and divided skirts. The rate
of duty will be 8.7 percent ad valorem.
The applicable subheading for the skirt (style number 350)
will be 6204.52.2070, HTS, which provides for skirts and divided
skirts: of cotton: other: other: women's. The rate of duty will
be 8.7 percent ad valorem.
The applicable subheading for style number 358 will be
6211.42.0080, HTS, which provides for track suits, ski-suits and
swimwear; other garments: other garments, women's or girls': of
cotton: other. The rate of duty will be 8.6 percent ad valorem.
The blouse component of the ensemble falls within textile
category designation 341 and the skirt component of the ensemble
falls within textile category designation 342. The skirt (style
number 350) falls within textile category designation 342 and
style number 358 falls within textile category designation 359.
Based upon international textile trade agreements, products of
Taiwan are subject to visa requirements and quota restraints.
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