The tariff classification of a girl's knit pullover and woven dress from Bangladesh

PD D82544 October 13, 1998 CLA-2-61:LA:S:T:1:2:G04 D82544 CATEGORY: Classification TARIFF NO.: 6110.30.3055; 6204.44.4020 Ms. Evelyn P. Milling Kmart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a girl's knit pullover and woven dress from Bangladesh Dear Ms. Milling: In your letter dated September 15, 1998, you requested a tariff classification ruling. The submitted sample, style 3559, is a girl's knit pullover and woven dress that are attached to each other with a single row of stitches at the shoulder. The pullover is constructed from 65% polyester, 35% cotton rib knit fabric and features a round neckline with a contrast decorative edging, short sleeves with overlock stitching creating a ruffled effect, and overlock stitching at the bottom of the garment. The dress is constructed from both knit and woven fabric. The upper yoke portion of the dress is constructed from 65% polyester, 35% cotton finely knit jersey fabric. The lower portion of the dress is constructed from 55% rayon, 45% polyester woven fabric. The dress is sleeveless and features one-quarter inch shoulder straps, a scoop neckline in front and a deep scoop neckline in back, flower appliques on the front neckline and shoulder straps, a self-fabric knit tie belt, a flared body, and a hemmed bottom. The pullover and dress can be detached easily without structural damage to either garment and therefore are classified as separate garments. Style 3559 will be imported in girls' sizes 7 to 16. The applicable subheading for the pullover will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women's or girls'. The rate of duty will be 33.3% ad valorem. The essential character of the dress is imparted by the woven portion, General Rules of Interpretation (GRI) 3(b). Consequently, the applicable subheading for the dress will be 6204.44.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' . . . dresses: of artificial fibers: other: other: girls'. The rate of duty will be 16.6 % ad valorem. The pullover falls within textile category designation 639 and the dress falls within textile category designation 636. As products of Bangladesh, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel category 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport