CLA-2-62:RR:NC:TA:360 C81853
Ms. Robin A. Huff
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, NY 10038-2689
RE: The tariff classification of women's dresses from Italy
Dear Ms. Huff:
In your letter received on November 14, 1997, you requested a classification ruling on behalf of MultiCargo U.S.A. The samples submitted with your request will be returned to you under separate cover.
Style 5835 is a dress constructed from 52 percent rayon and 48 percent acetate woven fabric. The fully lined dress features long sleeves, a collar, and a full front opening secured by seven metal buttons. The dress also has two chest pockets and two side seam pockets.
Style 6518 is a dress constructed from 100 percent rayon woven fabric. The sleeveless, pullover, ankle length dress features a slightly round neckline and cut outs along the bottom that extend approximately 14 inches upward from the hem. It is imported and will be sold with a leather belt. 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, in this case, the dress.
The applicable subheading for styles 5835 and 6518 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The duty rate will be 16.7 percent ad valorem. As of January 1, 1998, the duty rate will be 16.6 percent 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 4203.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: other clothing accessories: other.
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 (212) 466 - 5866.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division