CLA-2-62:RR:NC:TA:360 D84679
43.0091; 6214.30.0000
Ms. Audrey Drillich
Peach Candy Corp.
55 West 39th Street
New York, NY 10018
RE: The tariff classification of a women's wearing apparel from
the Philippines
Dear Ms. Drillich:
In your letter dated November 10, 1998, you requested a
classification ruling.
Style 501 consists of a dress constructed from 55 percent
linen and 45 percent rayon knit fabric and a scarf constructed from
100 percent polyester woven printed fabric. The sleeveless dress
features a round neckline, a side vent and a back zipper closure.
The dress also has a decorative six button trim on the right side.
The scarf is of a sheer fabric and measures approximately 54 x 11
1/4 inches.
Style 281 consists of a dress and a blouse. Both pieces are
constructed from 100 percent rayon woven fabric. The tank styled
dress features a round neckline, two inch wide shoulder straps,
self fabric tie belts and a back vent. The sleeveless blouse
features a stand up collar, side vents and a full front opening
secured by five buttons.
Style 280 consists of a dress and an upper body garment
constructed from 100 percent rayon woven fabric. The sleeveless
dress features a round neckline, an empire waist, a side vent and
a back zipper closure. The upper body garment features long
sleeves, a round neckline, side vents and a full front opening
secured by six button and loop closures. The closure provides
insufficient coverage for the garment to be considered a blouse.
The applicable subheading for the dress of style 501 will be
6104.49.9060, 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),
knitted or crocheted: dresses: of other textile materials: other:
other. The duty rate will be 5.8 percent ad valorem.
The applicable subheading for the scarf of style 501 will be
6214.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for shawls, scarves, mantilla, veils and the
like: of synthetic fibers. The duty rate will be 6.4 percent ad
valorem.
The applicable subheading for the dresses of styles 281 and
280 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 16.6 percent ad valorem.
The applicable subheading for the blouse of style 280 will be
6206.40.3030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's or girls' blouses, shirts and
shirt-blouses: of man-made fibers: other: other: women's. The duty
rate will be 27.9 percent ad valorem.
The applicable subheading for the upper body garment of style
281 will be 6211.43.0091, Harmonized Tariff Schedule of the United
States (HTS), which provides for other garments, women's or girls':
of man-made fibers: other. The duty rate will be 16.6 percent ad
valorem.
The dress of style 501 falls within textile category
designation 836; the scarf falls within textile category
designation 659; the dresses of styles 281 and 280 fall within
textile category designation 636; the blouse of style 281 falls
within textile category designation 641 and the upper body garment
of style 280 falls within textile category designation 659. Based
upon international textile trade agreements products of the
Philippines are subject to a visa requirement 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. 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 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