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NY G85478




January 22, 2001

CLA-2-62:RR:NC:TA:360 G85478

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.44.4010; 6206.40.3030; 6211.43.0076

Lesa R. Hubbard
Import Customs Analyst
JC Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of women's woven apparel from the Philippines

Dear Ms. Hubbard:

In your letter dated December 15, 2000, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover.

Retail lot number 223-2114 (2718 and 2681 depending on print) consists of two garments, a dress and a vest. Both garments are made from identical 100% rayon woven printed fabric. The pull-on dress is calf-length and features short sleeves and a scoop neck. The vest extends from the shoulders to approximately the hips and features oversized armholes, a full front, unsecured opening and side slits.

Retail lot number 223-2121 (2796 for a different print) consists of two garments, a dress and a blouse. Both garments are made from identical 100% rayon woven printed fabric. The pull-on dress is calf-length and sleeveless dress and has a scoop neck. The blouse extends from the shoulders to slightly below the waist. It features short sleeves, a pointed collar, a full front opening secured by four buttons, shoulder pads.

It is your contention that each of the garments comprising retail lot number 223-2114 is separately classifiable under their own headings. We agree with your assessment. You also maintain that the garments comprising retail lot number 223-2121 should be classified as a composite good or set under the requirements of General Rule of Interpretation 3(b). Application of that rule requires that an essential character determination be made. In your analysis the dress would confer the essential character to the good and both garments would be classified under the heading for the dress, although as a set each garment would fall under separate textile category designations. We disagree with your assessment in this case.

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 headings even if put up in sets for retail sale. For the purposes of this Note, the expression  “ textile garments  ” means garments of headings Nos. 61.01 to 61.14 and headings Nos. 62.01 to 62.11.

Because both components of retail lot number 223-2121 are classifiable as textile garments they are excluded from consideration as sets or composite goods. Examples of exceptions to this note are suits and pajamas. The garments comprising retail lot number 223-2121 are not classifiable under those headings, and are therefore separately classifiable under their own headings.

The applicable subheading for the dresses of both lot numbers will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of artificial fibers. The duty rate will be 16.3 percent ad valorem.

The applicable subheading for the vest of retail lot number 223-2114 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for vests of man-made fibers. The duty rate will be 16.3 percent ad valorem.

The applicable subheading for the blouse retail lot number 223-2121 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's blouses of man-made fibers. The duty rate will be 27.4 percent ad valorem.

The dresses fall within textile category designation 636; the vest within textile category designation 659 and the blouse within textile category designation 641. Based upon international textile trade agreements products of the Philippines are subject to quota 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,

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