The tariff classification of women’s garments from China

N046222 December 16, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6109.90.1065 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of women’s garments from China Dear Mr. Ching: In your letter dated December 3, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #8144W, consists of a woman’s blouse constructed from 100% polyester woven fabric and a woman’s tank top constructed from 100% polyester knit fabric. The pullover blouse is collarless and features a scoop neckline, short sleeves, a partial front opening secured by three buttons and an elasticized bottom. The detachable tank top is sleeveless and features a U-shaped back, a V-shaped neckline in the front, adjustable spaghetti straps and a hemmed bottom. The garments are attached at the shoulder seam and can be separated without damage to either garment. 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: other: women’s. The duty rate will be 26.9 percent ad valorem. The applicable subheading for the tank top will 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for t-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32 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 blouse falls within textile category 641 and the tank 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division