HQ 083323: Classification of ladies' dress and jacket

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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.

                               -2-


     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

                               -3-


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
                                Commercial Rulings Division