The tariff classification of women’s woven wearing apparel from Korea

NY E89863 December 15, 1999 CLA-2-62:RR:NC:360 E89863 CATEGORY: Classification TARIFF NO.: 6211.42.0081; 6211.43.0091 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, NJ 07072 RE: The tariff classification of women’s woven wearing apparel from Korea Dear Ms. Rizzo: In your letter dated November 8, 1999, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Two styles were submitted with your request, P107303J (described as a strapless tunic with a skirt) and P102516G (described as a sleeveless tunic and skirt). Style P107303J is constructed from 60 percent cotton, 35 percent polyester with polyurethane coating and 5 percent spandex woven fabric. The coating is non-visible. Style P102516G is constructed from 60 percent rayon, 36 percent wool and 4 percent spandex woven fabric. Both styles are made up of two separate components. Style P107303J consists of a tunic and a skirt. The tunic is strapless and extends from the top of the bust to just below the knee and features a shaped neckline and darts. The pull-on skirt extends to the vicinity of the knees and has an elasticized waist and a straight hemmed bottom. Style P102516G consists of a sleeveless upper body garment that features shoulder straps approximately one inch wide, a V-shaped front neckline and is cut straight across the top back edge from side seam to side seam. The garment extends from the shoulder to just above the knee. The pull-on skirt extends to above the knees and has an elasticized waist and a straight hemmed bottom. Both tunics feature an inverted U shaped cut out, approximately five inches wide, extending upward from the hem to the vicinity of the waist. Both skirts feature an inverted U shaped cut out, approximately five inches wide, extending upward from the hem to approximately five inches from the waistband. Although you have referred to these two styles as being sold together under one style number, each of the components will be classified separately. Since the individual components do not provide sufficient coverage to meet the definition of either a blouse or a skirt, they will be classified as “other garments” in heading 6211, HTS. The applicable subheading for each of the two components of style P107303J will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The duty rate will be 8.4 percent ad valorem. In 2000, the rate of duty will be 8.3 percent ad valorem. The applicable subheading for each of the two components of style P102516G will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16.5 percent ad valorem. In 2000, the rate of duty will be 16.4 percent ad valorem. Each of the two components of style P107303J falls within textile category designation 359; each of the two components of style P102516G falls within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division