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

NY K89718 October 13, 2004 CLA-2-62:RR:NC:N3:360 K89718 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Steve Renfroe May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of women's upper body garments from China Dear Mr. Renfroe: In your letter dated September 17, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style 82427 is a women’s upper body garment consisting of two layers. The fabric of the outer shell is made from knitted and woven fabric. The knitted fabric is 95% cotton and 5% spandex and comprises the bust area of the garment. The remainder of the garment is made from 100% polyester woven fabric that has been printed and pleated. The sleeveless garment extends from above the bust to below the waist and features an inner shelf bra. Both the front and back of the garment are cut straight across the top edge and create no definable neckline. The essential character of the garment is imparted by the woven fabric which comprises approximately 70% of the visible surface area. The applicable subheading for style 82427 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 rate of duty will be 16 percent ad valorem. Style 82427 falls within textile category designation 659. Based upon international textile trade agreements products of China are currently subject to quota restraints and are subject to 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.). 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