The tariff classification of a woman’s jacket and tank top from China

NY L80780 December 2, 2004 CLA-2-61:RR:NC:TA:359 L80780 CATEGORY: Classification TARIFF NO.: 6104.39.1000; 6109.10.0060 Ms. Janice Sarmiento McNaughton Apparel Group, Inc. 498 Seventh Avenue, 9th fl. New York, NY 10018 RE: The tariff classification of a woman’s jacket and tank top from China Dear Ms. Sarmiento: In your letter dated November 17, 2004, you requested a classification ruling on behalf of Norton. The submitted style, AUSYZR, consists of two garments, attached to each other by means of snaps at each shoulder. The garments are capable of being worn independently of each other. Both garments are made of finely knit fabric. The outer garment, a lightweight jacket made of 65% rayon and 35% nylon fiber, is constructed of one back body panel, two front body panels and long hemmed sleeves. There are fashion marks along the armholes. The front panels tie under the bustline and do not reach the waist. The inner garment, a tank top made of 55% cotton and 45% modal fiber, features narrow straps and decorative lace-like fabric bordering the front neckline. The applicable subheading for the jacket will be 6104.39.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers…knitted or crocheted: Suit-type jackets and blazers: Of other textile materials: Of artificial fibers. The duty rate will be 24% ad valorem. The applicable subheading for the tank top will be 6109.10.0060, HTS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s or girls’” Other: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The jacket falls within textile category designation 635. The tank top falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division