The tariff classification of a woman's blouse and skirt fromKorea.
Issued June 26, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.59.3010, 6206.40.3030
Product description
The submitted sample, style number 1016052 (designated as style number 1516054, in petite sizes), consists of a woman's overblouse-style blouse and a skirt. Each garment is constructed from 100% rayon, woven fabric. Although you describe the blouse as a "jacket", we do not believe the garment is designed for wear over other outer garments. The blouse has long sleeves without cuffs, and a full lining. The blouse also has a full frontal opening secured by five, non-reinforced buttons and a hidden snap fastener; a fitted waist with no seam; a V-shaped neckline; shoulder pads; and a collar, with rounded edges, which is decorated with embroidery and beads. The embroidery and beads found on the collar have no counterpart on the skirt. The skirt has a full lining; a partial rear opening with a zipper closure; a button closure and a hook-and-eye fastener on the waistband, above the zipper; and a rear kick pleat. The sample is being returned under separate cover.
CBP rationale
The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's blouses of man-made fibers.
Full text
NY 864057 June 26, 1991 CLA-2-62:S:N:N:3-I:360 864057 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6204.59.3010 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a woman's blouse and skirt from Korea. Dear Mr. Stack: In your letter dated June &, 1991, on behalf of your client, Liz Claiborne, Inc., you requested a classification ruling. The submitted sample, style number 1016052 (designated as style number 1516054, in petite sizes), consists of a woman's overblouse-style blouse and a skirt. Each garment is constructed from 100% rayon, woven fabric. Although you describe the blouse as a "jacket", we do not believe the garment is designed for wear over other outer garments. The blouse has long sleeves without cuffs, and a full lining. The blouse also has a full frontal opening secured by five, non-reinforced buttons and a hidden snap fastener; a fitted waist with no seam; a V-shaped neckline; shoulder pads; and a collar, with rounded edges, which is decorated with embroidery and beads. The embroidery and beads found on the collar have no counterpart on the skirt. The skirt has a full lining; a partial rear opening with a zipper closure; a button closure and a hook-and-eye fastener on the waistband, above the zipper; and a rear kick pleat. The sample is being returned under separate cover. The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's blouses of man-made fibers. The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the skirt will be 6204.59.3010, HTS, which provides for women's skirts and divided skirts of artificial fibers. The rate of duty will be 17 percent ad valorem. The blouse falls within textile category designation 641 and the skirt falls within textile category designation 642. Based upon international textile trade agreements, products of Korea are subject to visa requirements 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
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