United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H82968 - NY H83024 > NY H82973

Previous Ruling Next Ruling
NY H82973




July 30, 2001

CLA-2-62:RR:NC:TA:360 H82973

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030; 6204.43.4040; 6104.43.2010; 6104.43.2020

Jo Bronson Harris, Esq.
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, Florida 33126-2022

RE: The tariff classification of junior and girls’ dresses with self-fabric scarves, artificial textile flower pins and/or necklaces from Guatemala

Dear Ms. Harris:

In your letter dated May 31, 2001, you requested a classification ruling on behalf of Fritzi California, Inc. The samples submitted with your request will be returned to you under separate cover.

Six dresses with decorative accessory items (designated as cut numbers 621771, 620490, 620679, 621848, 622730 and 621983), were submitted with your request. Each garment is made in junior and girls’ sizes. All of the garments are made from 100% polyester fiber fabric and five of the six dresses are made from woven fabric. Only the dress designated as cut number 622730 is made from knitted fabric.

Cut number 621771 is a sheer, sleeveless, ankle length dress that is fully lined. It features a V-shaped front neckline and a self- fabric scarf that is approximately 8 inches by 59 inches.

Cut number 620490 is a sheer, sleeveless dress that is fully lined. It features a scooped front neckline and a self-fabric scarf that is approximately 6 inches by 40 inches and has pointed ends. Cut number 620679 is a sleeveless dress that is fully lined. It features a scoop front neckline lined and a self-fabric scarf that is approximately 18 inches by 18 inches.

Cut number 621848 is a sheer dress s with cap sleeves, a V-shaped front neckline, an asymmetrical hemline and side ties. The dress will be imported with a color coordinated artificial flower textile pin with a plastic backing and a metal fastener.

Cut number 622730 is a short sleeved dress that fastens at the neck. The dress will be imported with a color coordinated artificial flower textile pin with a plastic backing and a metal fastener. Cut number 621983 is a sleeveless dress with a scoop front neckline, side ties and a flounce at hem. This dress will be imported with a choker necklace made from a satin woven elasticized fabric that is secured around the neck by a hook and loop fastener. There is a color coordinated textile artificial flower pin attached to the elasticized material. This necklace is packaged in a plastic bag that was swift tacked to the dress.

The styles composed of dresses and scarves are, as you have proposed, composite good in accordance with General Rules of Interpretation 3(b). The essential character is provided by the dress in each case, therefore, both the dresses and scarves will be classified under the HTS number for the dresses. Both the dresses and scarves will fall within the same textile category designation.

The styles composed of dresses and textile flowers and the style composed of a dress and textile flower necklace, are considered to be sets, as that term is defined in the tariff. The essential character is provided by the dress in each case, therefore, both the dress and flower pin/necklace will be classified under the HTS number for the dresses. If the flower accessories were imported separately, they would fall under the subheading 6702.90.3500, HTS, the heading for artificial flowers. There is no textile category designation for this HTS number.

The applicable subheading for the woven junior sized dresses will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’ woven dresses of synthetic fibers. The duty rate will be 16.3 percent ad valorem.

The applicable subheading for the woven girls’ sized dresses will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’ woven dresses of synthetic fibers. The duty rate will be 16.3 percent ad valorem.

The applicable subheading for cut number 622730 (junior size range) will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’ woven dresses of synthetic fibers. The duty rate will be 16.3 percent ad valorem.

The applicable subheading for cut number 622730 (girls’ size range) will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’ woven dresses of synthetic fibers. The duty rate will be 16.3 percent ad valorem.

All of the styles fall within textile category designation 636. Based upon international textile trade agreements products of Guatemala are not subject to quota or 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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. 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 212-637-7080.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: