The tariff classification of a woman’s dress and jacket from Canada

NY E89352 December 15, 1999 CLA-2-62:RR:NC:360 E89352 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.43.4030 Mr. John M. Colombo Trans-Border Customs Services, Inc. 625 Delaware Avenue Suite 210 Buffalo, NY 14202 RE: The tariff classification of a woman’s dress and jacket from Canada Dear Mr. Colomaio: In your letter dated November 17, 1999, you requested a classification ruling on behalf of Obsessions Dress Designs Limited. The submitted sample, style 29836, consists of a jacket and a dress both constructed from 100 percent polyester woven fabric. The dress is lined and features a scoop neckline, 1 ½ inch wide shoulder straps, a back zipper closure, an 18-inch front vent with beading on one side of the opening and beading beneath the front neckline. The jacket is fully lined and features long hemmed sleeves, shoulder pads and a full front opening secured by three button and loop closures. The jacket has beading on the top front panels and the upper arm of the sleeves. 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 general rate of duty will be 28.2 percent ad valorem. Effective January 1, 2000, the general rate of duty will be 28.1 percent ad valorem. 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: other: women’s. The general rate of duty will be 16.5 percent ad valorem. Effective January 1, 2000, the general rate of duty will be 16.4 percent ad valorem. The jacket falls within textile category designation 635 and the dress falls within textile category designation 636. Based upon international textile trade agreements products of Canada 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division