CLA-2-62:S:N:N:3-I:360 865883
Mr. Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: The tariff classification of a woman's suit-type jacket and
skirt from Korea.
Dear Mr. Stack:
In your letter dated August 2, 1991, on behalf of your
client, Liz Claiborne, Inc., you requested a classification
ruling.
The submitted sample, style number 4121150, consists of a
woman's hip-length suit-type jacket and a divided skirt, whose
leg separation is not apparent. Both garments are constructed
from 100% rayon, woven fabric. The embroidery found on the collar
and pockets of the jacket is different in color from the fabric
comprising the jacket and has no counterpart on the divided
skirt.
The outershell of the jacket consists of eight (four at the
front and four at the rear) panels sewn together lengthwise. The
garment has long sleeves without cuffs; a full lining; a full
frontal opening secured by six, thread-reinforced buttons plus
two concealed snap fasteners; two embroidered pockets on the
front, below the waist; an embroidered mandarin collar; and
shoulder pads. The divided skirt has a partially elasticized
waistband with two button closures on it, which also serve to
secure the partial opening found on the left side; and front
pleats.
The applicable subheading for the jacket will be
6204.39.3010, Harmonized Tariff Schedule of the United States
(HTS), which provides for suit-type jackets and blazers of
artificial fibers. The rate of duty will be 29 percent ad
valorem. The applicable subheading for the divided skirt will be
6204.59.3010, HTS, which provides for women's skirts and divided
skirts of artificial fibers. The rate of duty will be 17 percent
ad valorem.
The jacket falls within textile category designation 635 and
the divided skirt falls within textile category designation 642.
Based upon international textile trade agreements, products of
Korea 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