The tariff classification of women’s garments from China

N028939 May 29, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 6206.30.3041; 6204.62.4011 Ms. Kimberly Philpot Redcats USA 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of women’s garments from China Dear Ms. Philpot: In your letter dated May 16, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #77607, consists of three pieces. A woman’s dress, blouse and pants. All of the pieces are constructed from 100% cotton woven denim fabric. The pullover dress is sleeveless and features a scoop neckline, a side zipper, side vents and a hemmed bottom. The blouse features a stand-up collar, long sleeves, a full front opening secured by six buttons, side vents and a hemmed bottom. The blouse extends from the shoulder to approximately the mid-thigh. The pants feature a partially elasticized back waist, drawstring at the front waist, a front zipper, a hook and eye closure, two side front pockets and long hemmed legs. The applicable subheading for the dress will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem. The applicable subheading for the blouse will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: other: women’s. The duty rate will be 15.4 percent ad valorem. The applicable subheading for the pants will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: other: women’s trousers and breeches: blue denim. The duty rate will be 16.6 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/. The dress falls within textile category 336, the blouse falls within textile category 341 and the pants falls within textile category 348. 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