CLA-2-62:RR:NC:N3:360 K89242
Ms. Suzanne Reichert
Adrianna Papell
498 Seventh Avenue
New York , NY 10018
RE: The tariff classification of women's dresses from China
Dear Ms. Reichert:
In your letter dated September 9, 2004 and additional submissions, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested.
Style 51037020 is a women’s dress composed of knitted and woven fabric. The upper portion of the garment extends to the waist and is constructed from 70 percent rayon, 35 percent polyester and 5 percent spandex knitted matte jersey fabric and the skirt portion is constructed from 100 percent silk woven fabric. The fully lined dress extends to the ankles and features a shaped neckline, a rear zipper closure, a self-fabric silk tie belt and flower.
As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b), HTS, classified by the component that provides the essential character. HQ memorandum 084118 of April 13, 1989 sets forth criteria used to assist in determining the essential character of garments. Although style 51037020 is a full body garment with the knitted portion comprising the visible upper portion, the woven skirt portion predominates by weight and value and therefore, imparts the essential character to the dress. The self-fabric belt and flower are also considered composite goods with the dress providing the essential character to combination.
The applicable subheading for style 51037020 will be 6204.49.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…of other textile materials: containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9 percent ad valorem.
Style 51037020 falls within textile category designation 736. Based upon international textile trade agreements products of China are not currently subject to quota restraints 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.).
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