The tariff classification of women's wearing apparel from Sri Lanka and Turkey

NY L80493 November 12, 2004 CLA-2-62:RR:NC:N3:360 L80493 CATEGORY: Classification TARIFF NO.: 6204.52.2070; 6204.32.2030; 6204.42.3050 Ms. Peggy Montonera Sears, Roebuck and Company Dept. 733IMP D5-257BA 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of women's wearing apparel from Sri Lanka and Turkey Dear Ms. Montonera: In your letter dated October 15, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Stock number 2434 is a woman’s skirt constructed from 98 percent cotton and 2 percent spandex woven fabric. The skirt features a side hook and eye and zipper closure, four belt loops, a sash, a flared bottom and a self-fabric flower pin. The skirt, sash and pin are considered to be a composite good. As such, the skirt, sash and pin will be classified as the skirt. Stock number 3020 is a woman’s jacket constructed from 78 percent cotton, 20 percent polyester and 2 percent spandex woven fabric. The jacket is composed of more than three panels and features long sleeves with slits, a notched collar, two chest pockets, simulated pockets at the waist and a full front opening secured by three buttons. The jacket also has a self-fabric flower pin attached. The jacket and pin are considered to be a composite good. As such, the jacket and pin will be classified as the jacket. Stock number 3022 is a woman’s jacket constructed from 97 percent cotton and 3 percent spandex woven fabric. The jacket is composed of more than three panels and features long sleeves with vents, a notched collar, two chest pockets, two simulated pockets at the waist and a full front opening secured by three buttons. The jacket also has a self-fabric flower pin. The jacket and pin are considered to be a composite good. As such, the jacket and pin will be classified as the jacket. Stock number 7021 is a woman’s dress constructed from 98 percent cotton and 2 percent spandex woven fabric. The dress is strapless and features a shaped front neckline, an empire waist with a sash, a side zipper and hook and eye closure and a flared bottom. The dress also has a self-fabric flower pin. The dress, sash and pin are considered to be a composite good. As such, the dress, sash and pin will be classified as the dress. The applicable subheading for stock number 2434 will be 6204.52.2070, 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): skirts and divided skirts: of cotton: other: other: women’s. The rate of duty will be 8.2 percent ad valorem. The applicable subheading for stock numbers 3020 and 3022 will be 6204.32.2030, 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): suit-type jackets and blazers: of cotton: other: other: women’s. The rate of duty will be 9.4 percent ad valorem. The applicable subheading for stock number 7021 will be 6204.42.3050, 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 cotton: other: other: other: women’s. The rate of duty will be 8.4 percent ad valorem. The skirt falls within textile category designation 342, the jackets fall within textile category designation 335 and the dress falls within textile category designation 336. Based upon international textile trade agreements products of Sri Lanka and Turkey are currently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division