The tariff classification of a woman's dress and slip-like liner from China

NY C82626 January 14, 1998 CLA-2-62:RR:NC:TA:360 C82626 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6108.11.0010 Mr. Arthur K. Purcell Neville, Peterson & Williams 80 Broad Street, 34th Floor New York, NY 10004 RE: The tariff classification of a woman's dress and slip-like liner from China Dear Mr. Purcell: In your letter dated December 9, 1997, you requested a classification ruling on behalf of Pioneer Apparel, Ltd. The sample submitted with your request will be returned to you under separate cover. Style 9072-MS consists of two garments, a sheer dress and a slip-like liner. The dress is constructed from 100 percent polyester sheer woven fabric and the liner is constructed from 100 percent polyester knit fabric. The pullover dress extends from the neck and shoulders to below mid-calf and features short sleeves, a rounded neckline and snaps which will connect the liner to the dress. The liner is slightly shorter than the dress, has adjustable shoulder straps, a scooped front neckline and a straight back. The liner is designed to be worn under the sheer dress and will be imported and packed together with the dress. The applicable subheading for the dress component of style 9072-MS will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's and girls' suits, ensembles, suit-type jackets, blazers, dresses...: of synthetic fibers: other: other: women's. The duty rate will be 16.6 percent ad valorem. The applicable subheading for the liner component of style 9072-MS will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips..., knitted or crocheted: slips and petticoats: of man-made fibers, women's. The duty rate will be 15.7 percent ad valorem. The dress falls within textile category designation 636 and the slip falls within textile category designation 652. Based upon international textile trade agreements products of China 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division