CLA-2-62:RR:NC:N3:360 K81706
Karen Riggs
Talbots
174 Beal Street
Hingham, MA 02043
RE: The tariff classification of women’s garments from Hong Kong and Korea
Dear Ms. Riggs:
In your letter dated January 8, 2004, you requested a classification ruling. The samples submitted with your inquiry will be returned as requested.
Style 44035006 is a women’s sleeveless dress made from 55% linen and 45% rayon woven fabric. The garment extends below the calf and features a notched collar, a full front opening with 14 buttons, two breast pockets, belt loops and a self-fabric belt.
Style 44035011 consists of a women’ s blouse and pants made from 100% linen woven fabric. The fabric of the blouse has a textured stripe in the weave while the pants are a flat weave without the stripe. The submitted garment is sleeveless but you have indicated that the garment to be imported will have short sleeves. The tunic length blouse features a notched collar, full front opening secured by six buttons, side slits extending 7 inches upward from the bottom, belt loops and a self-fabric belt approximately ½ inch in width. The full-length pants have a partially elasticized rear waistband and a side zipper opening with a one-button closure.
The dress and belt combination, as well as, the blouse and belt combination will be imported together and sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The dress or blouse will impart the essential character of these styles respectively.
Style 44036065 is a women’s sleeveless knitted dress made from 70% rayon and 30% polyester matte jersey fabric. The garment is calf length and features a mock turtle neck, a rear zipper closure, belt loops and a front slit. The belt is made from leather and is approximately 1 inch in width.
The dress and non-textile belt will be imported together and sold together at retail as a unit. This combination falls within the description of sets as provided in the Explanatory Notes in that it consists of two different articles which are classifiable in different headings; consist of articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. Based on this description, the dress and leather belt are considered a set, and as such, are classified under the same tariff number. Classification is based upon the item that provides the essential character to the set. As the belt is an accessory to the dress, the essential character of the set is imparted by the dress.
The applicable subheading for style 44035006 will be 6204.49.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ dresses of other textile materials, other. The duty rate will be 6.9 percent ad valorem.
The applicable subheading for the blouse of style 44035011 will be 6206.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of other textile materials, other. The duty rate will be 6.7 percent ad valorem.
The applicable subheading for the pants of style 44035011 will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ trousers: of other textile materials: other. The duty rate will be 2.8 percent ad valorem.
The applicable subheading for style 44036065 will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of artificial fibers: other: women’s. The rate of duty will be 14.9% ad valorem.
As noted above, the leather belt is classified with the dress as a set, under the tariff number and rate of duty applicable to the dress. However for entry purposes, the Harmonized Tariff number for the belt may be required. Therefore, the applicable subheading for the leather belt will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: belts.
Style 44035006 falls within textile category designation 836. The blouse of style 44035011 falls within textile category designation 840 and the pants within category 847. Style 44036065 falls within textile category designation 836. Based upon international textile trade agreements category 636 from Korea is 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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