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NY 811016

June 29, 1995

CLA-2-61:S:N:N5:359 811016


TARIFF NO.: 6104.41.0010; 3926.20.9050

Mr. Alan Siegal
Genghis Khan Freight Service, Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434

RE: The tariff classification of three women's garments from Hong Kong.

Dear Mr. Siegal:

In your letter dated May 11, 1995, and additional information submitted on May 25, 1995, on behalf of Andrea Jovine Division of Coopersmith Industries, Inc., you requested a tariff classification ruling.

You submitted three garments. Style number 22308 is a woman's dress constructed from knit and PVC fabric. The knit portion of the dress is composed of 100% wool and comprises the collar, sleeves, the entire back of the dress and the lower front. The PVC portion of the dress comprises the upper front. The dress features a stand-up, ribbed collar; long, ribbed sleeves; a partial, front opening extending from the neck to a little below the waist area; mock pocket flaps below the waist; and a hemmed bottom.

The surface area of the dress is 75% wool knit and 25% PVC. The weight is 15 oz., wool knit fabric and 5 oz., PVC. The value of the wool knit fabric is $7.00. The value of the PVC is $16.00. The essential character of the dress is imparted by the knit portion, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI), 3(b), noted.

Style numbers 12301 (vest) and 12300 (jacket) are two women's garments constructed from 100% wool, knit fabric (the entire back) and PVC fabric. The front portions of each garment which constitute the essential character are made up of cellular plastic, combined with textile fabric, where the textile fabric is present mostly for reinforcing purposes. Therefore, classification under chapter 39 is appropriate. The vest features a deep V-neckline; oversized armholes; a full front opening with 4 button closures; and 4 belt loops. The jacket features a shirt-type, ribbed collar; long ribbed sleeves; a full front opening with a zipper closure; two front pockets in the waist area; and a hemmed bottom. The entire back is knit.

The applicable subheading for the dress will be 6104.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of wool or fine animal hair. The duty rate will be 16.7% ad valorem.

The applicable HTS subheading for Styles 12301 and 12300 will be 3926.20.9050, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914: articles of apparel and clothing accessories(including gloves): other: plastic rainwear....other: other. The duty rate will be 5% ad valorem.

Style number 22308 falls within textile category designation 436. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and the requirement of a visa. However, HTS number 3926.20.9050 is not subject to quota restraints or visa requirements.

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. Since part categories are the result of international bilateral agreements which 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
New York Seaport

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