The tariff classification of two women’s dresses from Korea

NY H83240 August 29, 2001 CLA-2-61:RR:NC:TA:359 H83240 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. James J. Kelly Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of two women’s dresses from Korea Dear Mr. Kelly: In your letter dated July 3, 2001, on behalf of Jones Apparel Group USA, Inc., you requested a tariff classification ruling. You submitted two samples of women’s dresses. Style number 21TH71839 is a woman’s knitted, sleeveless halter dress with a manmade fiber woven lining, a mock collar, a partial zipper in the back, 2 side slits and a hemmed bottom. The dress extends from the shoulder to the knee area. You state that the fiber content of the dress is 91% nylon, 5% elastene, 4% polyester. Style 21TH72929 is a sleeveless dress with ¼ inch shoulder straps, a draped front, and a hemmed bottom. The dress extends from the shoulder to below the knee. You state that the fiber content is 91% nylon, 5% elastene, 4% metal. Your samples are being returned as requested. In order to verify the fiber content of the two dresses and to analyze the yarn structure of the fabric, we have submitted the dresses to the U.S. Customs Laboratory in New York. The laboratory has reported that the fabric of the dresses is composed of 5 single ply nylon yarns (87.4% by weight of the fabric), 5 single ply spandex yarns (5.7% by weight of the fabric), and 1 three ply metallized yarn (6.9% by weight of the fabric). The metallized yarns are composed 56.6% metallic (mylar-type) and 43.4% polyester. The overall fiber content is 87.4% nylon, 5.7% spandex, 3.9% mylar-type metallic, 3.0% polyester. The applicable subheading for the two dresses will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of synthetic fibers: other. The duty rate will be 16.3% ad valorem. The dresses fall within textile category designation 636. Based upon international textile trade agreements products of Korea are subject quota and the requirement of a visa. 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 effected 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division