The tariff classification of a tunic for girls’ wear from India

NY J85568 June 11, 2003 CLA-2-62:RR:NC:TA:358 J85568 CATEGORY: Classification TARIFF NO.: 6206.40.3050 Ms. Linda Moyer Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a tunic for girls’ wear from India Dear Ms. Moyer: This ruling replaces NY J80508, dated February 3, 2003. Our original response to you inadvertently classified the article as a cotton tunic when, in fact, the garment is made of polyester. The corrections are contained within the subsequent text. Submitted style 87924, manufactured from sheer gauze fabric, woven from 100% polyester, is a hip-length, pullover garment, characterized by a partial-front opening which laces together beneath the round neckline, by side slits, by long sleeves which button together along the center of the outside from the shoulder to the elbow, and by ties which fasten together at the back of the empire waistline. As requested, the sample garment was returned to you. The applicable subheading for the garment will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses, shirts and shirt-blouses; of man-made fibers; other; other; girls’, other. The duty rate will be 27.1 per cent ad valorem The garment falls within textile category designation 641. Based upon international textile trade agreements products of India 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division