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

NY G80758 September 14, 2000 CLA-2-62:RR:NC:TA 360 G80758 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6211.43.0078 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a woman’s dress and jacket from the Philippines Dear Ms. Hubbard: In your letter dated August 8, 2000 and received on August 22, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 223-7437 consists of a dress and jacket constructed from 100 percent rayon woven fabric. The pullover dress features a scoop neckline, a side zipper closure and side vents. The jacket features short sleeves, a V-neckline and a full front opening secured by one button and loop closure. The jacket reaches the waist. 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 16.4 percent ad valorem. 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-type garments excluded from heading 6202. The duty rate will be 16.4 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 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.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