CLA-2-62:RR:NC:WA:360 D81771
Ms. Rebecca Cheung
Ann Taylor Global Sourcing, Inc.
142 West 57th Street
New York, NY 10019
RE: The classification of women's woven dresses from China
Dear Ms. Cheung:
In your letter dated August 26, 1998, you requested a
classification ruling for a women's two-piece dress . The
samples are being returned, as you requested.
Style 9715 consists of two garments which you state are a
dress and a slip. The garments are not sewn together but will be
imported and sold as a single unit to customers. For tariff
purposes, the garments will be separately classified as dresses.
The garment you identify as a "slip" is very tailored and has the
overall appearance of an outerwear garment. The garment,
although sheer, is capable of being worn alone with the addition
of a slip or liner.
Both sleeveless garments extend from the shoulders to
approximately the mid-calf and are manufactured from sheer
fabric. The garment you drescribe as the "dress" is made from
100% rayon jacquard woven fabric. It features a round neckline,
a keyhole opening with a button and loop closure at the back of
the neck, a side zippered closure and side slits that extend from
the hem to the mid-thigh. The other garment is made from 100%
polyester woven fabric and features shoulder straps approximately
1/2 of an inch wide, a square neckline, long side slits, a rear
zipper with a hook and eye closure. This garment is faced at the
top edge, has darts, seams that are pressed flat, and is cut
full enough to accommodate a slip or liner underneath.
The applicable subheading for rayon dress will be
6204.44.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls dresses: of artificial
fibers: other: women's. The rate of duty will be 16.6 percent ad
valorem.
The applicable subheading for the polyester dress will be
6204.43.4030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls dresses: of synthetic
fibers: other: women's. The rate of duty will be 16.6 percent ad
valorem.
The dresses fall within textile category designation 636.
Based upon international textile trade agreements, products of
China currently are subject to a visa requirement and to quota
restraints.
The designated textile and apparel category 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 Part 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.
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