The tariff classification of a woman's dress and slip from Korea

NY B84445 May 14, 1997 CLA-2-62:RR:NC:TA:360 B84445 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6208.11.0000 Ms. Jonna Barr AEI-Radix Brokerage Services 129 North Hamilton Road Columbus, OH 43213 RE: The tariff classification of a woman's dress and slip from Korea Dear Ms. Barr: In your letter dated April 16, 1997, you requested a classification ruling on behalf of Value City Imports. The sample submitted with your request will be returned to you under separate cover. Style 9043 consists of a dress and a slip. The dress is constructed from 100 percent rayon woven fabric and the slip is constructed from 100 percent polyester taffeta woven fabric. The sheer dress features short sleeves, a collar and a partial front opening secured by six buttons. The slip features a scoop neckline, 1 1/2 inch wide shoulder straps and is tacked onto the dress at the shoulder seams. The garments can be detached from each other without causing damage to either; therefore, they are separately classifiable under their own headings. 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, 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. The applicable subheading for the slip will be 6208.11.0000, 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: slips and petticoats: of man-made fibers. The duty rate will be 16.4 percent ad valorem. The dress falls within textile category designation 636 and the slip falls within textile category designation 652. Based upon international textile trade agreements products of Korea 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division