The tariff classification of a ladies' dress from Korea

` NY 868926 December 20, 1991 CLA-2-62:S:N:N3-I:360 868926 CATEGORY: Classification TARIFF NO.: 6204.49.1000 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. 1515 Broadway New York, NY 10036 RE: The tariff classification of a ladies' dress from Korea Dear Mr. Stack: In your letter dated November 15, 1991, you requested a classification ruling on behalf of Liz Claiborne, Inc. The submitted sample, style 3222243, is a ladies' dress. The dress is composed of two fabrics. The knit top portion is 92 percent cotton and 8 percent spandex and the skirt portion is 100 percent woven silk. The dress features long sleeves, a shawl collar and a full front opening, which is closed by a modesty button, a hidden button at the waist and five gold colored buttons on the skirt. The cotton/spandex fabric covers the upper portion of the garment which includes the sleeves and the area from the shoulder to the waist. The silk fabric covers the area from the waist to mid-calf. The cotton/spandex fabric covers a surface area of less than 25 percent of the total surface area of the garment. The cost of the cotton/spandex fabric equals $8.18 per garment and the weight of that fabric is 9.15 ounces per garment. The cost of the silk fabric is equal to $23.60 per garment and the weight of the fabric is 7.75 ounces per garment. Your sample will be returned as requested. The applicable subheading for style 3222243 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 and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), dresses, of other textile materials, containing 70 percent or more of silk or silk waste. The rate of duty will be 7.5 percent ad valorem. Merchandise in this tariff provision is currently not subject to quota or visa requirements. 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