864624 86 Ruling Active

The tariff classification of a woman's woven ensemble fromKorea.

Issued July 5, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.23.0040, 6204.23.0055

Headings: 6204

Product description

The tariff classification of a woman's woven ensemble fromKorea.

CBP rationale

The applicable subheading for the blouse will be 6204.23.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles: of synthetic fibers: blouses and shirts: other. The applicable subheading for the trousers will be 6204.23.0040, HTS, which provides for women's or girls' ensembles: of synthetic fibers: trousers and breeches.

Full text

NY 864624 July 05, 1991 CLA-2-62:S:N:N:3-I:360 864624 CATEGORY: Classification TARIFF NO.: 6204.23.0055; 6204.23.0040 Mr. Robert T. Stack Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a woman's woven ensemble from Korea. Dear Mr. Stack: In your letter dated June 26, 1991, on behalf of your client, Liz Claiborne, Inc., you requested a classification ruling. The submitted sample, style number 1021040, is a woman's ensemble, consisting of a blouse and trousers. The blouse and trousers are manufactured from the same woven fabric, which is composed of 100% polyester. Although you describe the blouse as a "suit-type jacket " (and the two components, collectively, as a "suit"), we do not believe the garment is designed for wear over other outer garments. The blouse has long sleeves without cuffs, and is almost fully lined. The blouse also has a full frontal opening secured by four, non-reinforced buttons and a hidden snap fastener; a pointed collar; a small, V-shaped neckline; a fitted waist with no horizontal seam; and shoulder pads. The trousers have a partially elasticized waistband, with a button closure and a hook-and-eye fastener in back; a partial rear opening secured by a zipper; and front pleats. The sample is being returned under separate cover. The applicable subheading for the blouse will be 6204.23.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' ensembles: of synthetic fibers: blouses and shirts: other. The rate of duty will be 28.6 percent ad valorem. The applicable subheading for the trousers will be 6204.23.0040, HTS, which provides for women's or girls' ensembles: of synthetic fibers: trousers and breeches. The rate of duty will be 30.4 percent ad valorem. The blouse falls within textile category designation 641, and the trousers fall within textile category number 648. 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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