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HQ 083323

December 1, 1989

CLA-2 CO:R:C:G 083323 CB

CATEGORY: CLASSIFICATION

TARIFF NO: 6202.99.0040; 6204.49.0040

Richard M. Wortman, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Classification of ladies' dress and jacket

Dear Mr. Wortman:

This ruling is in response to your letter of December 15, 1988, on behalf of David Warren, Inc., requesting a binding classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a ladies silk chiffon dress with matching bolero.

FACTS:

The sample submitted is a ladies dress and jacket. The bolero jacket features an outer shell of 100% woven jacquard silk and 100% woven rayon lining. The dress features a bra portion made of 100% woven jacquard silk and the balance of the dress is of 100% woven sheer chiffon silk with a 100% woven rayon lining. The dress is strapless and has a rhinestone trim running across the top of the dress. The dress may be worn with or without the jacket.

ISSUE:

Whether the subject merchandise is properly classifiable as a silk garment?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

It is Customs position that for classification purposes, the lining in the subject dress does not contribute to the character of the garment. Therefore, the lining does not have to be taken into consideration when determining the essential character of the garment. See HRL 080817 dated August 31, 1987 and HRL 081165 dated October 27, 1987. In HRL 080817 it was stated that goods of Chapter 62 "with relatively unimportant linings, shoulder pads, pockets, etc., should be classified according to Subheading Note 2(A), Section XI, without considering those trimmings." (emphasis added)

Regarding the subject garment, the lining does not materially contribute to the character of the dress. The dress is classifiable in heading 6204, HTSUSA, which provides for women's or girls'... dresses.... The bolero jacket is classifiable in heading 6202, HTSUSA, which provides for women's or girls' overcoats...and similar articles... other than those of heading 6204.

HOLDING:

The dress is classifiable in subheading 6204.49.0040, HTSUSA, which provides for women's or girls' suits...dresses..., of other textile materials, other, of silk. The rate of duty is 7.5 percent ad valorem.

The bolero jacket is classifiable in subheading 6202.99.0040, which provides for women's or girls' overcoats,... other than those of heading 6204, of other textile materials, other, of silk. The rate of duty is 3 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director

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