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

NY L82893 March 31, 2005 CLA-2-62:RR:NC:N3:360 L82893 CATEGORY: Classification TARIFF NO.: 6211.43.0091; 6114.30.1020 Ms. Melissa Fox Barthco Trade Consultants 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of women’s upper body garments from China Dear Ms. Fox: In your letter dated March 10, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Style 61-54400 is a woman’s sleeveless upper body garment constructed from 100 percent polyester woven fabric. The lined garment features a V-shaped front neckline with a shaped bust area. Sewn beneath the V neckline is a decorative self-fabric flower with bugle beads and ribbon trim. The garment also features three-inch wide shoulder straps, a side zipper and hook and eye closure and a pleated bottom. The back of the garment is cut straight across from side seam to side seam. Style 61-54301 is a woman’s upper body garment constructed from 92 percent polyester and 8 percent spandex knit fabric. The wrap style garment features long sleeves, an unsecured full front opening that ties at the bottom and self-fabric flowers sewn on the left panel. The garment does not reach the waist. The applicable subheading for the style 61-54400 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 duty rate will be 16 percent ad valorem. The applicable subheading for style 61-54301 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 duty rate will be 32 percent ad valorem. Style 61-54400 falls within textile category designation 659 and style 61-54301 falls within textile category designation 639. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division