The tariff classification of a woman’s dress from Hong Kong

NY H81839 July 12, 2001 CLA-2-61:RR:NC:TA:359 H81839 CATEGORY: Classification TARIFF NO.: 6104.43.1010 Ms. Judy Canning Pier Air International 145-45 156th Street Jamaica, NY 11434 RE: The tariff classification of a woman’s dress from Hong Kong Dear Ms. Canning: In your letter dated June 12, 2001, on behalf of Markay/Mark Eisen, 550 7th Ave., New York, NY, you requested a tariff classification ruling. The submitted sample, style number UJ13241, is a woman’s dress that is constructed from 50% lambswool, 40% acrylic, 10% nylon, knit fabric. The dress extends from the shoulder to below mid-thigh. The dress features a 85% acrylic, 15% polyester, faux fur detachable collar; long sleeves; a full front opening with 5 snap closures; a textile belt; and a hemmed bottom. The dress, collar and belt are considered composite goods. The essential character is imparted by the dress. Your sample is being returned. The applicable subheading for the dress will be 6104.43.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, knitted: of synthetic fibers: containing 23 percent by weight of wool or fine animal hair. The duty rate will be 15.5% ad valorem. Due to the fact that the dress is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The dress will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The dress may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The dress falls within textile category designation 436. Based upon international textile trade agreements products of Hong Kong 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.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 effected 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division