The tariff classification of women’s upper body garments from China

NY K89053 September 27, 2004 CLA-2-62:RR:NC:N3:360 K89053 CATEGORY: Classification TARIFF NO.: 6211.43.0091; 6214.30.0000 Charles D. Ashear Import Manager Paris Accessories, Inc. 350 Fifth Ave. – Floor 70 New York, NY 10118 RE: The tariff classification of women’s upper body garments from China Dear Mr. Ashear: In your letter dated August 30, 2004, you requested a classification ruling on three poncho-like upper body articles. The submitted samples will be returned as requested. All three styles, Y560603, Y560603 and Y560610, which you have described as ponchos, are made from 100% polyester woven sheer fabric. The pullover articles are circular in shape and have an opening in the center to go over the wearer’s head. The poncho-like articles have no armholes and hang loosely from the shoulders. Style Y560603 is pleated and features a tightening at the neck. This style does not reach the elbows or the waist. As such, while style Y560603 is similar in appearance to a poncho, based on length and the light weight fabric which would afford the wearer limited elemental protection, it is more similar to a shawl classifiable in heading 6214, HTS. Style Y560604 has tied fringes at the bottom and style Y560610 features glass beads at the bottom. These garments extend to the waist and cover the arms to the below the elbows. Styles Y560603 and Y560610 provide sufficient coverage to be considered other garments classifiable in heading 6211, HTS. You have proposed classification of all three styles under subheading 6202.13.4020, HTS, which provides for overcoats, carcoats, capes, cloaks and similar coats. The sheer fabric and overall construction of the submitted articles is not typical of garments classifiable in heading 6202, HTS, which are designed for protection against the elements, nor are the articles similar to the exemplars of the heading. The applicable subheading for styles Y560603 and Y560610 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16 per cent ad valorem. The applicable subheading for style Y560603 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like:: of synthetic fibers. The duty rate will be 5.3 per cent ad valorem. The submitted styles fall within textile category designation 659. Based upon international textile trade agreements styles Y560603 and Y560610 CN92975 from China 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3051 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division