The tariff classification of a woman's dress and blouse from India

NY H80660 May 30, 2001 CLA-2-62:RR:NC:TA:360 H80660 CATEGORY: Classification TARIFF NO.: 6204.44.4010, 6206.40.3030 Mr. Thomas Caldecot Chubb III Oxford Industries, Inc. 222 Piedmont Avenue, N.E. Atlanta, GA 30308 RE: The tariff classification of a woman's dress and blouse from India Dear Mr. Chubb III: In your letter dated April 26, 2001, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 911822 consists of a dress and a blouse both constructed from 100 percent rayon woven fabric. The pullover dress is sleeveless and features a square neckline and a side slit. The blouse features short sleeves, a collar, shoulder pads, side vents and a full front opening secured by five buttons. It is your contention that both garments fall under heading 6204, HTS, as a set, with separate textile category designations. Section XI, note 13 provides: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression ‘textile garments’ means garments of headings 6101 to 6114 and headings 6201 to 6211. As the dress and blouse are textile garments of different headings, they will be classified separately. 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 rate of duty will be 16.3 percent ad valorem. The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 27.4 percent ad valorem. The dress falls within textile category designation 636 and the blouse falls within textile category designation 641. Based upon international textile trade agreements products of India are currently 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