The tariff classification of a woman’s dress and slip from China or Hong Kong

NY F80845 January 14, 2000 CLA-2-62:RR:NC:360 F80845 CATEGORY: Classification TARIFF NO.: 6204.49.1000; 6208.11.0000 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman’s dress and slip from China or Hong Kong Dear Ms. Cheung: In your letter dated December 30, 1999, you requested a classification ruling. The sample that you have submitted will be returned to you under separate cover. Style 17-38720 consists of a dress and a slip. The dress is constructed from 100 percent silk woven fabric and the slip is constructed from 100 percent acetate woven fabric. The sleeveless dress is sheer and features a boatneck, one-inch wide shoulder straps and extends to the ankle. The slip features a square front and back neckline, ¼ inch wide shoulder straps and extends to the ankle. Both garments are attached at shoulders but can be easily separated without damage to either garment. The applicable subheading for the dress will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 7.1 percent ad valorem. The applicable subheading for the slip will be 6208.11.0000, harmonized tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets or other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of man-made fibers. The duty rate will be 15.7 percent ad valorem. The dress falls within textile category designation 741 and the slip falls within textile category designation 652. Based upon international textile trade agreements the dress is currently not subject to quota restraints or a visa requirement from China or Hong Kong. The slip is subject to quota restraints and a visa requirement from China or Hong Kong. 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