The tariff classification of a woman's dress and bib and brace overalls from Hong Kong

NY 803298 November 8, 1994 CLA-2-62:S:N:N5:360 803298 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.69.1010 Ms. Judith A. Schechter Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue New York, NY 10167 RE: The tariff classification of a woman's dress and bib and brace overalls from Hong Kong Dear Ms. Schechter: In your letter dated October 20, 1994, you requested a classification ruling on behalf of Mast Industries, Inc. Style 88865 is a dress composed of two components. The upper portion extends from the neck to just below the bustline and is constructed from 100 percent woven cotton denim.. The bodice has a round neckline and long sleeves. The lower portion is constructed from woven fabric that is 100 percent polyester georgette. The skirt portion is gathered into the bodice and has two side seam pockets. The dress has a full front opening secured by nine buttons and extends to the ankle. Style 25108 is a bib and brace overall composed of two components. The bib portion is constructed from 100 percent woven cotton denim. The bib portion features a pocket in the center front, shoulder straps that fasten with a buckle and metal rivet, four belt loops and two metal rivet buttons on each side of the waist. The shorts portion is constructed from 100 percent woven rayon faille. The shorts features two side seam pockets and wide, hemmed leg openings. The garment extends to just above the knee. Your classification question for both garments centers on an essential character determination between the cotton woven fabric portion and the man-made (synthetic for style 88865 and artificial for style 25108) woven fabric portion. In your letter you cite HQ memo 084118 of April 13, 1989, and have provided the appropriate value and weight information for full body garments. Based on this information, for style 88865, the value of the polyester skirt is more than twice the denim top, therefore, the polyester component imparts the essential character of the dress. For style 25108 neither component is significant in value or weight or overall appearance; therefore, neither imparts the essential character to the garment. GRI 3(c) requires that in such cases the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the garment will be classified under the subheading for garments of artificial fibers. As you have requested, your samples will be returned to you. The applicable subheading for style 88865 will be 6204.43.4030, 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 synthetic fibers: other: other: other: women's. The duty rate will be 17 percent ad valorem. The applicable subheading for style 25108 will be 6204.69.1010, 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): of other textile materials: of artificial fibers: bib and brace overalls: other: women's. Style 88865 falls within textile category designation 636 and style 25108 falls within textile category 659. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and are currently not subject to quota restraints. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport