The tariff classification of women’s garments from China

N033984 July 28, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6211.43.0091 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 July 21, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #63690 consists of two women’s garments, both constructed from 100 percent polyester woven fabric. One garment is a dress. The pullover dress is sleeveless and features a v-neckline, a full lining, a back zipper and hook and eye closure and a hemmed bottom. The neckline has contrasting colored capping. The dress extends from the shoulders to the ankle. The other garment, which you call a duster, is collarless and features a v-neckline, long sleeves, a full front opening secured by a hook and eye closure and a hemmed bottom. The garment has contrasting colored capping around the sleeves, neckline and front opening. The garment extends from the shoulders to the ankle. The applicable subheading for the dress will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. The duty rate will be 16 percent ad valorem. The applicable subheading for the duster will be 6211.43.0091, 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 man-made fibers: other. The duty rate will be 16 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 636 and the other garment falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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