The tariff classification of a women’ wearing apparel from India

NY G83920 November 30, 2000 CLA-2-62:RR:NC:TA 360 G83920 CATEGORY: Classification TARIFF NO.: 6204.62.4005; 6204.69.6040; 6206.30.3040; 6206.90.0040 Ms. Ronnie Fredson S.J. Stile Associates Ltd. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a women’ wearing apparel from India Dear Ms. Fredson: In your letter dated November 2, 2000, you requested a classification ruling on behalf of Kate Spade. The samples submitted with your request will be returned to you under separate cover. Style BM5022201ASM consists of a blouse and a pair of pants constructed from 100 percent cotton woven fabric. The blouse is sleeveless and features a V-neckline, a straight hemmed bottom and a full front opening secured by five buttons. The neckline and front opening has a ruffled trim. The pants feature a partially elasticized waist with a two-button closure and a fly front. Styles BM5022201AML (size medium/large) and BM5027091A402SMML (small medium/medium large) are identical in styling to the above. You have indicated that that these garments will also be constructed from 100 percent linen woven fabric under style numbers BM502591A100SM (size small) and BM502591A100ML (size medium/large. Although you have stated in your letter that these garments are pajamas, you have not substantiated your claim. Information submitted refers to these garments as loungewear. The applicable subheading for the blouse will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The duty rate will be 15.8 percent ad valorem. If imported in linen fabrication, the applicable subheading for the blouse will be 6206.90.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of other textile materials: other. The duty rate will be 6.9 percent ad valorem. The applicable subheading for the pants will be 6204.62.4005, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: other: trousers and breeches: women’s: other. The duty rate will be 17 percent ad valorem. If imported in the linen fabrication, the applicable subheading for the pants will be 6204.69.9044, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of other textile materials: other: other: trousers and breeches. The duty rate will be 2.9 percent ad valorem. If cotton, the blouse falls within textile category designation 341 and if linen, the blouse falls within textile category designation 840. If cotton, the pants fall within textile category designation 348 and if linen, the pants fall within textile category designation 847. Based upon international textile trade agreements products of India are subject to quota restraints and a visa requirement. 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 Specialist Division