The tariff classification of women's dresses from Guatemala

NY 894515 February 25, 1994 CLA-2-62:S:N:N5:360 894515 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Meredith Covey Esprit De Corp. 900 Minnesota Street San Francisco, CA 94107 RE: The tariff classification of women's dresses from Guatemala Dear Ms. Covey: In your letter dated February 14, 1994, you requested a tariff classification ruling. The submitted samples are composed of knit and woven components. As requested, your samples will be returned to you. Style 250593 is a sleeveless pullover dress which extends to above the knee. The upper portion is constructed from 100 percent cotton knit and the lower portion is constructed from 100 percent woven rayon. The upper portion has a U-neckline and a finished bottom that overlaps the skirt portion by one inch. The skirt portion features a six button non-functional front closure, a self fabric tie belt that is attached to the side seams and two patch pockets. The information that you have supplied, states that the knit component comprises 26 percent of the total weight and that the woven component comprises 74 percent of the total weight of the garment. The knit component is valued at $1.67 and the woven component is valued at $3.36. Style 250608 has an upper portion that is constructed from 100 percent cotton knit and a lower portion constructed from 100 percent woven rayon. Style 250704 has an upper portion constructed from 61 percent cotton, 23 percent rayon and 16 percent polyester knit. The lower portion is constructed from 100 percent rayon. Both styles are sleeveless and have a V-neckline and two woven chest pockets. The skirt portions have a self fabric tie attached to the side seams and full front openings secured by 11 buttons. The dresses extend to above the ankles. The woven component imparts the essential character of the garments. The applicable subheading for the dresses will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other...women's. The rate of duty will be 17 percent ad valorem. The dresses fall within textile category designation 636. Based upon international textile trade agreements, products of Guatemala are currently not subject to quota restraints or a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories 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