The tariff classification of a woman’s upper body garment from China

N027546 May 13, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd 1359 Broadway 22nd Floor New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Whitley: In your letter dated May 6, 2008, you requested a classification ruling on behalf of Dillard’s. Your sample will be returned as requested. Submitted sample, style #F81VT405, is a woman’s upper body garment constructed from 97% cotton and 3% spandex woven fabric. The garment extends from the shoulder to slightly below the waist and is composed of four panels. The features a collar and lapels, a full lining, 1 ½ inch and 2 inch wide fabric panels that cover the shoulder and extend around the armhole with the exception of a five inch section at the bottom, a full front opening secured by one button, two pockets at the waist, two side vents and a hemmed bottom. The garment does not possess sufficient features for classification as a jacket. The applicable subheading for the style F81VT405 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The duty rate will be 8.1 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 F81VT405 falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division