The tariff classification of a woman’s dress and shoulder bag from Guatemala

NY E89142 November 19, 1999 CLA-2-62:RR:NC:360 E89142 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 4202.22.4500 Ms. Corinne Darnell The Hippie Company, Inc. 532 N. Regional Road Suite D Greensboro, NC 27409 RE: The tariff classification of a woman’s dress and shoulder bag from Guatemala Dear Ms. Darnell: In your letter dated October 22, 1999, you requested a classification ruling on behalf of Lucia Inc. Style CF90-330 consists of a dress and a shoulder bag constructed from 100 percent cotton woven fabric. The pullover dress features a shaped neckline and ½ inch wide shoulder straps. The bag is lined and has a 38-inch cord strap and has a buttoned flap closure. The bag measures 10 ½ x 11 inches. You have stated that the dress will be imported and sold in the bag. You have also indicated that the bag and dress will also be imported in 100 percent rayon woven fabric. If imported in cotton, the applicable subheading for the dress will be 6204.42.3050, 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 cotton: other: other: other: women’s. The duty rate will be 10.5 percent ad valorem. If imported in cotton, the applicable subheading for the bag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.8 percent ad valorem. If imported in rayon, 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 16.5 percent ad valorem. If imported in rayon, the applicable subheading for the bag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of textile materials: other: other: other: of man-made fibers. The duty rate will be 18.8 percent ad valorem. If in cotton, the dress falls within textile category designation 336 and the bag falls within textile category designation 369. If in rayon, the dress falls within textile category designation 636 and the bag falls within textile category designation 670. Based upon international textile trade agreements products of Guatemala are currently not subject to quota restraints or a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. d Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division