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

NY D85095 December 22, 1998 CLA-2-62:RR:NC:TA:360 D85095 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.43.4030 Mr. William A. Vollmerhausen Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a woman's jacket and dress from the Philippines Dear Mr. Vollmerhausen: In your letter dated December 9, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 6450 consists of a woman's dress and jacket constructed from 97 percent polyester and 3 percent spandex woven fabric. The dress features a scoop neckline, 1 3/8 inch wide shoulder straps, a back zipper closure and a back vent. The jacket features long hemmed sleeves, a collar and lapels, shoulder pads and a full front opening secured by three buttons. The applicable subheading for the dress will be 6204.43.4030, 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 synthetic fibers: other: other: women's. The duty rate will be 16.6 percent ad valorem. Effective January 1, 1999, the duty rate will be 16.5 percent ad valorem. The applicable subheading for the jacket will be 6204.33.5010, 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): suit- type jackets and blazers: of synthetic fibers: other: women's. The duty rate will be 28.3 percent ad valorem. Effective January 1, 1999, the duty rate will be 28.2 percent ad valorem. The dress falls within textile category designation 636 and the jacket falls within textile category designation 635. 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, Robert B. Swierupski Director, National Commodity Specialist Division