The tariff classification of a girls’ blouse and top from China

N006494 March 1, 2007 CLA-2-62:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6206.40.3025; 6114.30.1020 Mr. Jerry Armani Mamiye Brothers, Inc. 112 West 34th Street Suite 1000 New York, NY 10120-0018 RE: The tariff classification of a girls’ blouse and top from China Dear Mr. Armani: In your letter dated February 5, 2007, on behalf of Shanghai Shen Yuan Garments Co., Ltd. you requested a classification ruling. As requested the sample will be returned to you. The submitted style ED7011 is a two piece item consisting of a girl’s blouse and top. The girl’s woven blouse is constructed of woven 100% polyester fabric. The blouse features a V-neckline, long sleeves with over-lock stitched ends and an over-locked stitched bottom. The underneath camisole style top is constructed of knit polyester fabric. The top has self-capping around the neck and back which forms the shoulder straps. This item also features a straight back that extends across from side seam to side seam and a hemmed bottom. You state in your request that both items are permanently attached to each other and separating these items would damage both portions beyond repair. Upon further review by this office, we determined that the items can be separated without damage to either item. Both items will be imported in girls’ sizes 4-6X and 7-16. The applicable subheading for style ED7011 (blouse) will be 6206.40.3025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s and girls’ blouses, shirts and shirt blouses: of man-made fibers: other: other, with two or more colors in the warp and/or the filling: girls’: other. The duty rate will be 26.9 percent ad valorem. The applicable subheading for style ED7011 (top) will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate will be 28.2 percent 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/. Style ED7011 falls within textile category 641. The top falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division