The tariff classification of a woman' s dress and jacket from Hong Kong

NY 813425 August 22, 1995 CLA-2-62:S:N:N5:360 813425 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.43.4030 Ms. Karen Wilder Esprit De Corp. 900 Minnesota Street San Francisco, CA 94107 Re: The tariff classification of a woman' s dress and jacket from Hong Kong Dear Ms. Wilder: In your letter dated August 2, 1995, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 688130 consists of a dress and jacket. The dress features an empire waist and has a bodice constructed from 100 percent woven cotton velvet fabric while the skirt is constructed from 100 percent polyester woven fabric. The bodice extends to below the bustline. The fully lined, sleeveless dress features a deep round neckline, a back zipper closure and 2 3/4 inch wide shoulder straps. The dress has a 6 1/2 inch back vent and extends below mid-thigh. The jacket is constructed from 100 percent polyester woven fabric with the sleeve cuffs and collar of 100 percent woven cotton velvet. The fully lined, bolero-styled jacket features short sleeves, a collar and a full front opening secured by one button at the neck. The jacket does not reach the waist. In your letter you raised two questions concerning the classification of these garments. Your first concern is whether the garments are classified as a suit or as separates. The definition of what constitutes a suit for tariff purposes is found in the legal notes to Chapter 62. Specifically, note 3(a) states: - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition. Style 688130 consists of a jacket and a one-piece, full body garment. Employing the suit definition, it is obvious that these garments do not meet the definition and are not considered to be a suit. The dress and jacket are therefore classified separately. Your second question concerns the essential character of the empire-waisted dress. The information you have submitted on the weight and value of each component in the dress discloses that the polyester fabric accounts for 68 percent by weight of the garment and 70 percent of the value of the dress. Based on the this information, we agree that the polyester fabric imparts the essential character to the dress. The applicable subheading for the dress 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 and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: women's. The duty rate will be 16.9 percent ad valorem. The applicable subheading for the jacket will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women's. The duty rate will be 28.8 percent ad valorem. The dress falls within textile category designation 636 and the jacket falls within textile category 635. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and 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