C89202 C8 Ruling Active

The tariff classification of a two-piece women's dress from China

Issued July 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.49.5060, 6211.49.9080

Headings: 6211, 6204

Product description

Style 02-14-20 is a two piece dress, consisting of a sleeveless dress and a jacket-like garment. Both garments are made from 100 percent linen fabric. The dress is lined and features a scooped neckline and a rear zipper closure. The jacket-like garment is unlined and extends from the neck and shoulders to approximately the knee. The garment features a full front opening secured by four buttons, a notched collar and long sleeves without cuffs.

CBP rationale

The applicable subheading for the dress of style 02-14-20 will be 6204.49.5060, 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): dresses: of other textile materials: other: other: other. The applicable subheading for the jacket-like garment of style 02-14-20 will be 6211.49.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls': of other textile materials: other, jackets and jacket-type garments excluded from heading 6202.

Full text

NY C89202 July 13, 1998 CLA-2-62:RR:NC:TA:360 C89202 CATEGORY: Classification TARIFF NO.: 6204.49.5060; 6211.49.9080 Mr. Robert Chin Quee Barthco International, Inc. Hemisphere Center U.S. Routes 1&9 South Newark, NJ 07114 RE: The tariff classification of a two-piece women's dress from China Dear Mr. Quee: In your letter dated June 16, 1998, on behalf of Halmode Apparel, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 02-14-20 is a two piece dress, consisting of a sleeveless dress and a jacket-like garment. Both garments are made from 100 percent linen fabric. The dress is lined and features a scooped neckline and a rear zipper closure. The jacket-like garment is unlined and extends from the neck and shoulders to approximately the knee. The garment features a full front opening secured by four buttons, a notched collar and long sleeves without cuffs. You state that the garments will be sold together and that the long sleeved garment is intended to be worn over the dress. You further acknowledge that the garments can be worn alone. Note 13 to Section XI states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. Because these garments can be worn separately, and there is no provision in the tariff for this combination of garments, these garments will be classified separately in their own headings as follows. The applicable subheading for the dress of style 02-14-20 will be 6204.49.5060, 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): dresses: of other textile materials: other: other: other. The duty rate will be 7.3 percent ad valorem. The applicable subheading for the jacket-like garment of style 02-14-20 will be 6211.49.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women's or girls': of other textile materials: other, jackets and jacket-type garments excluded from heading 6202. The duty rate will be 7.6 percent ad valorem. The dress of style 02-14-20 falls within textile category designation 836; the jacket-like garment within category 835. 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

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