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NY E88350

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November 26, 1999

CLA-2-62:RR:NC:TA:360 E88350

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030; 6204.53.3010; 6211.43.0060; 6214.30.0000

Audrey Drillich
Peach Candy Corp.
55 West 39th Street
New York, NY 10018

RE: The tariff classification of unfinished garments from Korea

Dear Ms. Drillich:

In your letters dated October 25, 1999, and September 8, 1999, you requested a classification ruling.

The submitted samples consist of cut garment components made from 100% polyester woven fabric. The finished products will be a sleeveless pullover dress, a sleeveless tank style blouse, an elasticized pull-on skirt and a scarf. You have stated that the fabric is formed in Korea and that it is cut, pleated and hemmed there. All the components will be imported into the United States packed in bundles. Each shipment will contain sufficient parts for a completed garment. The components will be assembled into completed garments in the United States.

When the components that represent all the components of the completed or finished garments are imported into the United States, we look to General Rule of Interpretation 2(a) which states:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

At the time of importation, there are sufficient parts to construct the finished dress, tank style blouse, skirt or scarf; the merchandise has the essential character of blouses. Accordingly, the merchandise consists of unfinished garments classifiable in Chapter 62 as indicated below.

The applicable subheading for the components constituting an unfinished or incomplete dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven dresses of man-made fibers. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the components constituting an unfinished or incomplete skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven skirts of man-made fibers. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the components constituting an unfinished or incomplete tank style blouse will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s woven sleeveless tank styles of man-made fibers. The rate of duty will be 16.5 percent ad valorem.

The applicable subheading for the components constituting an unfinished or incomplete scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for scarves of man-made fibers. The duty rate will be 5.3 percent ad valorem.

The unfinished dress falls within textile category designation 636; the unfinished skirt within textile category designation 642; the unfinished tank style blouse within textile category designation 641 and the unfinished scarf within textile category designation 659. Based upon international textile trade agreements products of Korea are subject to quota restraints and 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,
National Commodity

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See also:

• Tariff No.: 6204.43.40 - Women's or girls' dresses, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6204.53.30 - Women's or girls' skirts and divided skirts, not knitted or crocheted, of synthetic fibers, nesoi
• Tariff No.: 6211.43.00 - Women's or girls' track suits or other garments nesoi, not knitted or crocheted, of man-made fibers
• Tariff No.: 6214.30.00 - Shawls, scarves, mufflers, mantillas, veils and the like, not knitted or crocheted, of synthetic fibers