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NY D81501

September 18, 1998

CLA-2-62:RR:NC:TA:360 D81501


TARIFF NO.: 6204.43.4030; 6204.44.4010

Ms. Jill Burns
MSAS Customs Logistics, Inc.
10205 N. W. 19th Street
Miami, FL 33172

RE: The tariff classification of a woman's dress and scarf from El Salvador

Dear Ms. Burns:

In your letter August 17, 1998, received in this office on August 25, 1998, you requested a classification ruling on behalf of Sally Lou Fashions Corporation. The sample will be returned to you under separate cover.

The submitted sample, no style number designated, consists of a dress and a color coordinated scarf. The dress will be made from textured woven fabric with slub yarns of either 65% polyester and 35% rayon or 50% polyester and 50% rayon. The dress features short sleeves, a round neckline, a rear zipper closure and four decorative buttons toward the hem. The printed scarf is made from 100% polyester woven crepe fabric. It is rectangular in shape, approximately 13 inches wide and 60 inches long. The garment will be imported on a hanger with the scarf already looped through the dress.

You have indicated in your letter that the dress may be imported in fabric that is a blend of 50% polyester/50% rayon. Garments which are claimed to be constructed from such a blend are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation, from the above stated fiber content, may affect the classification and the textile category designation of the subject garment.

You question whether the scarf and dress are classifiable as a set or as a composite good. The scarf is not of the same fabric construction or color as the dress. The printed scarf has a separate commercial identity and is easily susceptible to wear with other garments. Therefore, the dress and scarf properly fall within the definiton of sets, i.e., at least two articles classifiable in different headings (6204 - dress and 6214 - scarf) put up together to meet a particular need and imported in a condition for sale directly to the consumer. As a set, the dress and scarf are classifiable by that component which gives the set its essential character. As the scarf is an accessory to the dress, it is the dress which determines the essential character of the set.

In addition, you further question whether the scarf which is produced in another country (Korea) needs to have a separate label. The dress and scarf in this case are made of different textile fabrications, and they have a different design. Significantly, the printed scarf is not designed to be worn exclusively with the solid colored dress. The scarf can be removed from the dress and can be worn with other garments. In addition, the dress and scarf have different countries of origin. Because the dress and scarf are made of a different materials, have a separate design, can be worn with other garments, they do not lose their separate identity. In essence because the scarf is a separate article from the dress, it must be marked with its own country of origin.

The applicable subheading for the dress and scarf when the dress is in chief weight of polyester will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses: of synthetic fibers. The duty rate will be 16.6 percent ad valorem.

The applicable subheading for the dress and scarf when the dress is in chief weight of rayon will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses: of artificial fibers. The duty rate will be 16.6 percent ad valorem.

As a set the dress falls within textile category designation 636 and the scarf within textile category 659. Based upon international textile trade agreements products of El Salvador currently are not subject to a visa requirement and quota restraints. Products of Korea are subject to a visa requirement and quota restraints.

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. 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 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 Patricia Schiazzano at (212) 466-5866.


Robert B. Swierupski

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