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 > 1997 NY Rulings > NY 884317 - NY 884551 > NY 884465

Previous Ruling Next Ruling
NY 884465




April 15, 1993

CLA-2-61:S:N:N5:359 884465

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.41.0010; 6102.10.0000

Mr. Jason O. B. Rosenthal
Siegel, Mandell & Davidson, P. C.
1515 Broadway
43rd Floor
New York, NY 10036

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

Dear Mr. Rosenthal:

In your letter dated April 1, 1993, on behalf of Women's Specialty Retailing Group, a division of U.S. Shoe Corporation, you requested a tariff classification ruling.

The submitted sample, style 48054, consists of two garments which will be sold as a set. Both are manufactured from knitted fabrics composed of 70 percent lambswool, 20 percent angora rabbit hair and 10 percent nylon. The outside surfaces of the fabrics are constructed with more than 9 stitches per 2 centimeters measured in the horizontal direction.

Style 48054B is a woman's dress which extends from the shoulders to below the knees. It features a cowl neck, long sleeves with hemmed cuffs and a hemmed bottom. Also featured are shoulder pads which are attached to the inside by VELCRO-type fasteners.

Style 48054A is a woman's coat which also extends from the shoulders to below the knees. The garment features a round neck, a full frontal opening with ten button closures, long sleeves with hemmed cuffs and a hemmed bottom.

The sample will be returned as you requested.

Section XI, Note 13, Harmonized Tariff Schedule of the United States (HTS) states "Unless the context otherwise requires, textile garments of different headings are to be classified in their own heading even if put up in sets for retail sale."

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...women's. The rate of duty will be 17 percent ad valorem. The applicable subheading for the coat will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for women's...overcoats...and similar articles, knitted...of wool. The rate of duty will be 68.3 cents/kg + 20 percent ad valorem.

Style 48054B falls within textile category designation 436. Style 48054A falls within textile category designation 435. Based upon international textile trade agreements, products of Hong Kong are subject to visa 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 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.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: