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F818332000-02-22New YorkClassification

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

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

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

Ruling Text

NY F81833 February 22, 2000 CLA-2-62:RR:NC:360 F81833 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6211.43.0078 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman’s dress and jacket from China or Hong Kong Dear Ms. Cheung: In your letter dated January 14, 2000, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 51-38888 is a woman’s jacket constructed from 68 percent polyester, 29 percent rayon and 3 percent spandex woven fabric. The jacket is fully lined and features long hemmed sleeves, a collar, two pockets with non-functional flaps, a self-fabric belt with Velcro closure and a full front opening secured by five buttons beneath a placket. The jacket extends from the shoulders to the calf. This garment will also be imported in petite sizes under style number 61-39977. You have indicated that this jacket will be merchandised and sold with coordinating dresses. Style 10-39153 is a woman’s dress constructed from 68 percent polyester, 29 percent rayon and 3 percent spandex woven fabric. The dress is sleeveless and features a full lining, a V-neckline, self-fabric side tabs, a back vent and a back zipper closure. This garment will also be imported in petite sizes under style number 64-40208. The applicable subheading for the jacket will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: jackets and jacket-types excluded from heading 6202. The duty rate will be 16.4 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 duty rate 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 China and Hong Kong are subject to quota restraints and 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