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

NY L82439 February 18, 2005 CLA-2-62:RR:NC:N3:360 L82439 CATEGORY: Classification TARIFF NO.: 6211.43.0091; 6114.20.0010; 6114.30.1020 Mr. Bill Julich Delmar International 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of women's upper body garments from China Dear Mr. Julich: In your letter dated February 8, 2005, you requested a tariff classification ruling on behalf of Fairvane Corporation dba Weathervane. The submitted samples will be returned to you as requested. Style 8307 is a woman’s upper body garment constructed from 100 percent polyester woven fabric. The garment features a V-neckline, adjustable shoulder straps and an asymmetrical hem. The top back edge is cut straight across from side seam to side seam. The neckline, hem, front and back top edge are trimmed with lace. Style 8305 is a woman’s top constructed from 100 percent polyester knit fabric. The garment features a shaped front neckline and adjustable shoulder straps. The top back edge is cut straight across from side seam to side seam. The front and back top edge is trimmed with lace. Style 7602 is a woman’s top constructed from 96 percent cotton and 4 percent spandex knit fabric. The garment features a V-neckline, adjustable shoulder straps and a straight hemmed bottom. The top back edge is cut straight across from side seam to side seam. Style 8312 is a woman’s upper body garment constructed from 100 percent polyester woven fabric. The garment features a V-neckline, an empire waist, two-inch wide shoulder straps and a hemmed bottom. The top back edge is cut straight across from side seam to side seam. The front neckline is trimmed with lace. Style 8309 is a woman’s top constructed from 100 percent cotton knit fabric. The garment has an insert that gives the appearance of two garments. The features a scooped neckline with the attached insert having a lace trim, double spaghetti straps, an empire waist and a hemmed bottom. The top back edge is cut straight across from side seam to side seam. The applicable subheading for styles 8307 and 8312 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16 percent ad valorem. The applicable subheading for style 8305 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops: women’s or girls’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for styles 7602 and 8309 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s or girls’. The rate of duty will be 10.8 percent ad valorem. Styles 8307 and 8312 fall within textile category designation 659; style 8305 falls within textile category designation 639 and styles 7602 and 8309 fall 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.). 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