The tariff classification of women’s dresses with leather string tie belts from Hong Kong

NY H82639 July 23, 2001 CLA-2-62:RR:NC:TA 360 H82639 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Arthur W. Bodek Akin, Gump, Strauss, Hauer & Feld, L.L.P. 590 Madison Avenue 20th Floor New York, NY 10022 RE: The tariff classification of women’s dresses with leather string tie belts from Hong Kong Dear Mr. Bodek: In your letter dated June 15, 2001, you requested a classification ruling on behalf of Liz Claiborne, Inc. The sample submitted with your request will be returned under separate cover. Design #027 is a women’s sleeveless dress constructed from 100 percent cotton blue denim fabric. The dress extends from the shoulders to below the mid-calf and features a V shaped front neckline and a partial zippered opening underneath the left armhole. There is an extremely narrow genuine leather string tie belt that is approximately ? inch wide. The string tie wraps around the waist and is threaded through two appropriately sized string loops. It is your contention that the garment and tie belt form a composite good as the separable components are adapted to one another, are mutually complementary and together form a whole which would not be sold as separate parts. We do not agree. While there are minor points of distinction the differences in composition (textile v leather) and in color (blue v brown), the main point of contention concerns the availability of the belt as a separate article of commerce. Belts of this type are available for separate sale and could easily be sold separately to match an indeterminable number of clothing articles. Design #027 falls within the description of "sets" as provided in the Explanatory Notes. The dress and belt consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. As the belt is an accessory to the dress, the essential character of the set is imparted by the dress. The applicable subheading for design #027 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’: dresses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 9.7 percent ad valorem. Design #027 falls within textile category designation 336. Based upon international textile trade agreements products of 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.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