The tariff classification of a woman’s vest and dress from China

NY M85166 July 31, 2006 CLA-2-61:RR:NC:TA:359 M85166 CATEGORY: Classification TARIFF NO.: 6110.30.1540; 6104.43.1010 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman’s vest and dress from China Dear Ms. Purcell: In your letter dated July 19, 2006, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number A1314, is a woman’s two-piece garment comprised of a sleeveless long vest and dress that is constructed from 50% acrylic, 50% wool knit fabric. The garments extend to the ankle area. The vest features oversized armholes, a V-neckline, a full front opening with 9 button closures, and a tubular hemmed bottom. The dress features a ribbed turtleneck, long tubular hemmed sleeves, and a tubular hemmed bottom. The applicable subheading for style A1314, the vest, will be 6110.30.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: vests, other than sweater vests: women’s. The duty rate will be 17% ad valorem. The applicable subheading for style A1314, the dress, will be 6104.43.1010, which provides for women’s dresses, knitted: of synthetic fibers: containing 23 percent or more by weight of wool or fine animal hair: women’s. The duty rate will be 14.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Due to the fact that style A1314 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). Style A1314 will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. Style A1314, the vest, falls within textile category designation 459. Style A1314, the dress, falls in category 436. 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