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8029391994-11-08New YorkClassification

The tariff classification of a woman's dress and slip-like liner from Hong Kong

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of a woman's dress and slip-like liner from Hong Kong

Ruling Text

NY 802939 November 8, 1994 CLA-2-62:S:N:N5:360 802939 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6208.92.0030 Ms. Karen Anarumo Donna Karan New York 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman's dress and slip-like liner from Hong Kong Dear Ms. Anarumo: In your letter dated October 6, 1994, you requested a classification ruling. The submitted sample, style 47010SB, consists of a dress and slip-like liner. The dress is constructed from woven fabric that is 84 percent rayon/16 percent acetate. The short sleeved dress extends to the ankle and features a round neckline and a partial front opening secured by five buttons. The liner is composed of 100 percent woven polyester. The liner is attached to the dress at the shoulders by a thread loop and a snap. The slip-like liner features a low round neckline and thin shoulder straps that fasten in the back with snaps. The liner extends to just above the ankle and has a flared bottom. The applicable subheading for the dress 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 and 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 17 percent ad valorem. The applicable subheading for the liner will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: of man- made fibers: other: women's. The duty rate will be 17 percent ad valorem. The dress falls within textile category designation 636 and the liner falls within textile cateogry 652. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and are currently not subject to 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. 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 Section 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. Sincerely, Jean F. Maguire Area Director New York Seaport