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NY 804488

December 22, 1994

CLA-2-62:S:N:N5:360 804488


TARIFF NO.: 6204.43.4030; 6204.62.2010

Mr. Peter J. Allen
Neville, Peterson & Williams
80 Broad Street - 34th Street
New York, NY 10004

RE: The tariff classification of women's polyester/cotton garments from Hong Kong

Dear Mr. Allen:

In your letter dated November 21, 1994, you requested a tariff classification ruling. The samples submitted with your inquiry will be returned under separate cover.

Style 7242 is an ankle length dress constructed from a 100 percent cotton denim top component and a 100 percent polyester bottom component. The upper portion of the dress extends from the shoulders to the midriff. The dress features a round neckline, a full frontal opening with button closures, long sleeves and a hemmed bottom.

Style 7244 is a knee length dress constructed from a 100 percent cotton top component and 100 percent polyester bottom component. The upper portion of the dress extends from the shoulders to the midriff. The sleeveless dress features a collar, a partial front opening with button closures and a side zipper.

Style 7247 is a women's short legged, bib and brace garment that extends from the chest area to the mid-thigh. It is constructed from a top component of 100 percent cotton denim and a bottom component of 100 percent polyester. The garment features a 10 inch high front bib attached to the garment with horizontal stitching at the waist containing a single chest pocket, non-adjustable over-the-shoulder straps which are attached to the front bib by means of buttons and metal hooks, a rear bib which tapers upward approximately 3 inches higher than the front bib and which at its upper portion is approximately 7 inches wide, belt loops at the waist and single button partial side openings.

In your letter, you provided value and weight information to support your contention that the essential character for all three garments is the polyester portion.

STYLE 7242:
% Polyester % COTTON

WEIGHT 58.8 41.2
VALUE 73.7 26.3

STYLE # 7244:

WEIGHT 49.5 50.5
VALUE 69.5 30.5

STYLE # 7247:

WEIGHT 44.8 55.2
VALUE 57.6 42.4

HQ memorandum 084118 of April 13, 1989 sets forth criteria used to assist in determining the essential character of garments. Employing these criteria, we have determined that the essential character for styles 7242 and 7244 is imparted by the polyester portion. The essential character for style 7247 is imparted by the cotton component. The entire upper portion is composed of the cotton fabric and neither the weight nor the value is sufficient to offset this factor.

In addition, you contend that style 7247 is classifiable as a jumper under heading 6211, HTS. Your analysis focuses on the fact that the garment is dress-like but cannot be worn alone without another outerwear garment. In order to be considered a dress or dress-like, however, the lower portion of a garment must enclose both legs in a single "tube". The submitted garment has a shorts-like bottom and encloses the legs in two tubes; it cannot be considered a dress or jumper. The Explanatory Notes (EN) state at page 833 that the term "bib and brace overalls" means garments of the type illustrated on page 834 and similar garments which do not cover the knee. Bib and brace shorts are therefore defined in the EN for 6104. As the EN to heading 6104 applies, mutatis mutandis to the articles of heading 6204, HTS, style 7247 is appropriately classified under heading 6204, HTS.

The applicable subheading for styles 7242 and 7244 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 and blazers, dresses, ... Of synthetic fibers: Other: Other: Women's. The rate of duty will be 17 percent ad valorem.

The applicable subheading for style 7247 will be 6204.62.2010, Harmoninized Tariff Schedule of the United States (HTS), which provides for Women's or girls'...trousers, bib and brace overalls, breeches and shorts: of cotton: Other: Bib and brace overalls, Other: Women's. The rate of duty will be 9.5 percent ad valorem.

Styles 7242 and 7244 fall within textile category designation 636; style 7247 within category 359. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and are not currently 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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