The tariff classification of a dress and detachable collars from Hong Kong

NY H89920 March 28, 2002 CLA-2-62:RR:NC:TA:358 H89920 CATEGORY: Classification TARIFF NO.: 6204.42.3040; 6209.20.1000 Hilda L. Fontecchio V. Alexander & Co., Inc. 3286 North Park Blvd., Suite D Alcoa, TN 37701-3255 RE: The tariff classification of a dress and detachable collars from Hong Kong Dear Ms. Fontecchio: In your letter dated March 22, 2002, written on behalf of Goody’s Family Clothing, Inc., you requested a classification ruling. One garment and its interchangeable collars collars have been submitted to represent styles N1269740, I1269740, 1279740, and 1379740, which differ from each other by sizing. The dress, which is manufactured from denim fabric of 100% cotton and which is loose-fitting and short-sleeved, fastens together below the round neckline by means of two buttons at the center of the back. Accompanying this dress are three differently styled collars, each of which can be placed atop the round neckline of the dress and fastens together by means of one button at its back. Two of the collars are manufactured from denim fabric of 100% cotton. One of the collars is manufactured from woven fabric of 100% cotton, trimmed with denim of 100% cotton. The dress and one of the collars comprise a composite good. Although this composite good and the other two collars comprise a set for classification purposes, these other two collars will fall as clothing accessories within a different textile category from the composite good, as if having been imported separately. As you have requested the samples are being returned. In infants’ sizing the applicable subheading for the dress and the accompanying collars will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, dresses; whereas in larger sizing the applicable subheading will be 6204.42.3040, which provides for dresses, of cotton, other, other, other, with two or more colors in the warp and/or the filling, girls’. The duty rates will be 12 and 9.2 per cent ad valorem, respectively. In infants’ sizing the dress and the three collars fall within textile category designation 239. In larger sizing the dress and one of its collars fall within category 336, but the other two collars fall within textile category 359. Based upon international textile trade agreements products of Hong Kong may be 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division