The tariff classification of women’s woven garments from China

N036497 September 3, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.63.3510; 6206.40.3030 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. 200 W. Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of women’s woven garments from China Dear Ms. Mosco: In your letter dated August 21, 2008, you requested a classification ruling. Your samples will be returned as requested. Style PW7785239 consists of a woman’s suit-type jacket, pants and blouse. The suit-type jacket is constructed from 68% polyester, 30% rayon and 2% spandex woven fabric. The suit-type jacket is composed of more than four panels and extends slightly below the waist. The jacket features a collar and lapels, long sleeves with button trim, shoulder pads, a full front opening secured by two buttons, two patch pockets at the waist and a hemmed bottom. The pants are constructed from 79% polyester, 20% rayon and 1% spandex woven fabric and features a front zipper closure, a waistband with a tab closure fastened by a hidden button and two hook and eye closures and long hemmed legs. The blouse is constructed from 79% polyester, 20% rayon and 1% spandex woven fabric and has a detachable dickey constructed from 62% cotton, 34% nylon and 4% spandex woven fabric. The blouse is fully lined and features a V-neckline, a full front opening secured by five buttons and a detachable dickey. When the dickey is attached, it gives the garment the appearance of a woven shirt worn with a sleeveless blouse. The blouse and dickey are considered a composite good. For such articles, classification is determined by the portion that provides the essential character. For this style, the blouse imparts the essential character; therefore, the vest will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The applicable subheading for the jacket will be 6204.33.5010, 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): suit-type jackets and blazers: of synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem. The applicable subheading for the pants will be 6204.63.3510, 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): other: trousers and breeches: women’s. The duty rate will be 28.6 percent ad valorem. The applicable subheading for the blouse will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: women’s. The duty rate will be 26.9 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 jacket falls within textile category 635, the pants falls within textile category 648 and the blouse falls within textile category 641. 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