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NY 890543

October 20, 1993

CLA-2-62:S:N:N5:360 890543


TARIFF NO.: 6204.43.4030; 6208.92.0030

Mr. Peter J. Allen
Neville, Peterson & Williams
39 Broadway
New York, 10006

RE: The tariff classification of a woman's dress and chemise- styled garment from Hong Kong

Dear Mr. Allen:

In your letter dated September 17, 1993, you requested a tariff classification ruling on behalf of Transcorp Apparel Limited.

The submitted sample, style 2314 D, consists of a woman's dress and a chemise-styled undergarment. The dress is constructed from 100 percent polyester woven fabric; the undergarment is made from 100 percent acetate woven fabric. The pullover dress is sheer and extends from the shoulder to below the mid-thigh. The dress features long sleeves; a round, wide neck opening; and a straight hem. The chemise-styled undergarment has narrow nonadjustable shoulder straps, an edged V-neckline and a hemmed bottom. The two garments are attached at the shoulder and under the arm by a single row of stitching. They are not attached within the seam of either garment. As requested, your sample will be returned to you.

You claim that style 2314 D is a composite good consisting of a garment of heading 6204, HTS and a garment of heading 6204, HTS. You further state that the essential character is imparted by the outer garment and therefore, both garments should be classified as a single garment under heading 6204, HTS. We do not agree. The two components do not form an integral whole. They are readily separable without damage to either one and are complete garments in themselves. In addition, the garments do not meet the definition of composite goods since they do not form a "whole which would not normally be offered for sale in separate parts." Furthermore, Section XI, note 13 of the HTS requires that even if garments of different headings are put up as a set for retail sale they must be classified separably under their own headings. Therefore, the two garments comprising style 2314 D are separately classifiable.

Accordingly, the applicable subheading for the dress will be 6204.43.4030, 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 aaaaa(other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women's. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the undergarment will be 6208.92.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers, Other: women's. The rate of duty will be 17 percent ad valorem.

The dress falls within textile category designation 636; the undergarment within category 652. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and are currently not subject to quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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