The tariff classification of a woman's dress and jacket from the Philippines

NY B86678 July 8, 1997 CLA-2-62:RR:NC:TA:360 B86678 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6211.42.0075 Mr. Ralph M. Navedo Inter-Maritime Forwarding Company Inc. 156 William Street New York, NY 10038-2689 RE: The tariff classification of a woman's dress and jacket from the Philippines Dear Mr. Navedo: In your letter dated June 13, 1997, you requested a classification ruling on behalf of Jenny Fashions, Inc. Style 1000 consists of a dress and a jacket. The empire waisted dress is composed of knit and woven components: the bodice is 100 percent cotton knit fabric and the body is 100 percent rayon woven fabric. The jacket is constructed from 100 percent cotton woven denim fabric. The jacket extends from the shoulders to the waist, and has short sleeves, a collar, lapels, an unsecured front opening, a self fabric belt on the rear panel and two pockets with embroidery located slightly above the waist. The sleeveless dress extends from the shoulders to approximately the ankles and features a scoop neckline front and rear, 2 1/4 inch wide shoulder straps and side seam pockets. Determining the classification of garments constructed from different fabrics is done by deciding which fabric (if any) imparts the essential character to the whole garment. In general, the essential character of a full body garment is that component which comprises the visible upper portion. In this case, the knitted bodice of the dress does not extend to the waist and does not constitute the visible upper portion. The essential character of this dress is therefore imparted by the rayon component in accordance with General Rules of Interpretation (GRI)3(b). You also question whether the placement of buttons on the jacket would affect the classification of the garment. Without a sample of the garment, we cannot provide you with classifiction information. 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 jacket will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.4 percent ad valorem. The dress falls within textile category designation 336 and the jacket falls within textile category designation 335. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division