The tariff classification of women’s dresses and liners from Hong Kong

NY H89597 March 25, 2002 CLA-2-62:RR:NC:TA:360 H89597 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6208.92.0030 Joanna Russell Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of women’s dresses and liners from Hong Kong Dear Ms. Russell: This is a replacement ruling for NY ruling H87977 issued to you on February 27, 2002. On March 14, 2002, you informed us that the mesh fabric was made on a raschel machine and resubmitted the garment for our review. Based on the information you submitted we have made changes in the text below. The sample submitted with your request will be returned to you under separate cover. Style P227995EA consists of a women’s dress and liner. The dress is made from 100% nylon knitted fabric and the liner is made from 100% polyester woven fabric. The dress extends to the mid-calf area and features spaghetti straps a curved front neckline and a dropped waist with a drawstring. The front of the dress has several appliqued flowers with plastic beading and paillettes. The dress liner is a one-piece garment with narrow shoulder straps, approximately the same length as the dress, and will be sold with and worn under complementary dresses made of mesh fabric. The garments are separate pieces with no means snaps or loops that join them together. The applicable subheading for the dress of style P227995EA will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses of synthetic fibers. The duty rate will be16.2 percent ad valorem. The applicable subheading for the liner of style P227995EA will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's woven garments which are similar to slips, of man-made fiber. The duty rate will be16.2 percent ad valorem. The dress falls within textile category designation 636 and the liner under textile category designation 652. Based upon international textile trade agreements products of Hong Kong are subject to 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 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division