NY 853602 - The tariff classification of a woman's dress from Hong Kong. - United States International Trade Commision Rulings

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NY 853602

CLA-2-62:S:N:N3-I:360 853602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.49.0040

Ms. Ellen Lombardi
Donna Karan New York
550 Seventh Avenue
New York, N.Y. 10018

RE: The tariff classification of a woman's dress from Hong Kong.

Dear Ms. Lombardi:

In your letter dated May 8, 1990, resubmitted on June 8, 1990, but not received until June 18, 1990, you requested a tariff classification ruling.

The submitted sample, style number 27769B, which you describe as a "full bottom tank dress", is a woman's sleeveless dress. The dress is cut and sewn from knit velour fabric composed of 80% cotton and 20% nylon, and woven fabric composed of 100% silk. The knit fabric component is fabricated to resemble a sleeveless bodysuit, with only its upper half - which constitutes the upper portion of the dress - being visible. The lower half of the bodysuit is panty-like in appearance and is concealed by the lower (skirt) portion of the dress. It is permanently attached, at the waist, to both the upper half of the bodysuit and the lower (skirt) portion of the dress, and is secured at the crotch by two snap fasteners. In addition, the leg openings are trimmed with lace edging.

The breakdown you submit indicates that the silk woven component represents 60.72% of the total weight, and more than 2 times the value of the cotton/nylon knit component - which is subject to verification at the time of importation.

The dress also has a wide, U-shaped neckline on the front and back, and a partial opening on the back, which is secured by a zipper closure and a hook-and-eye fastener.
The applicable subheading for the dress will be 6204.49.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, of other textile materials, other: of silk: containing 70 percent or more by weight of silk. The rate of duty will be 7.5 percent ad valorem.

The dress does not fall within a textile category designation and, based upon international textile trade agreements, is not presently subject to textile restraints.

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

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