The tariff classification of several women’s garments from Taiwan.

NY H88393 March 28, 2002 CLA-2-61:RR:NC:WA:361 NY H88393 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6204.43.4030; 6204.53.3010 Ms. Kathryn Smith Customs Specialist Nike, Inc. One Bowerman Drive Beaverton, OR 97005-6453 RE: The tariff classification of several women’s garments from Taiwan. Dear Ms. Smith: In your letter dated February 25, 2002, you requested a classification ruling for several women’s garments. As we discussed, only the skirt is being returned, as you requested.. Style 241319 is a woman’s dress constructed from knit and woven fabric. The knit (mesh) fabric is made of 89 percent polyester, 11 percent spandex fibers; the woven fabric is made of 86 percent polyester, 14 percent spandex fibers. The dress, which extends approximately to the mid thigh, has shoulder straps, a U-shaped neckline in front and back, and a hemmed bottom. The dress also has a “shelf bra” and unitard lining. The dress is constructed primarily from the woven fabric, with knit mesh side, waist and neckline inserts. The woven fabric provides the essential character to the dress. Style 241320 is a woman’s tank top constructed from both knit and woven fabric. The knit (mesh) fabric is made of 89 percent polyester, 11 percent spandex fibers; the woven fabric is made of 86 percent polyester, 14 percent spandex fibers. The tank top has a modified racer back, shoulder straps that are approximately one inch, and a hemmed bottom. The tank top also has a “shelf bra” lining. The tank top is constructed primarily from the knit mesh fabric which covers more than 60 percent of the surface area of the garment. The woven portions include three rectangular sections, two in the front, one in the back. The knit fabric provides the essential character to the tank top. Style 241321 is a woman’s skirt constructed from both knit and woven fabric. The knit (mesh) fabric is made of 89 percent polyester, 11 percent spandex fibers; the woven fabric is made of 86 percent polyester, 14 percent spandex fibers. The skirt has an elasticized waistband and a hemmed bottom. The skirt also has a panty lining. The skirt is constructed primarily from the woven fabric which covers more than 60 percent of the surface area of the garment. The knit portions include an insert at each side. The woven fabric provides the essential character to the skirt. The applicable subheading for style 241319 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses: Of synthetic fibers. The duty rate will be 16.2 percent ad valorem. The applicable subheading for style 241320 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for Tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32.4 percent ad valorem. The applicable subheading for style 241321 will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts: Of synthetic fibers. The duty rate will be 16.2 percent ad valorem. The dress falls within textile category designation 636; the tank top falls within textile category designation 639; the skirt falls within textile category designation 642. Based upon international textile trade agreements products of Taiwan 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 effected 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division