The tariff classification of women’s garments and belts from China and Vietnam

N255684 August 22, 2014 CLA-2-62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.59.3010; 6204.63.3510 Ms. Rachael Goding International Automated Brokers, Inc. 1655 St. Andrews Cove San Diego, CA 92154 RE: The tariff classification of women’s garments and belts from China and Vietnam Dear Ms. Goding: In your letter dated July 21, 2014, you requested a tariff classification ruling on behalf of your client, Byer California. Your samples will be returned as requested. Style 0437R6F is a woman’s lined skirt constructed from 62% rayon and 38% polyester woven fabric. The skirt features an elasticized rib knit waistband, a textile belt threaded through two side belt loops, and a hemmed bottom. The garment extends from the waist to the ankles. The skirt and the textile belt will not be divided for sale as individual components, and they are considered a composite good in which the skirt imparts the essential character. Style 4058660 is a pair of women’s trousers constructed from 75% polyester, 21% rayon, and 4% spandex woven fabric. The garment features a flat waistband, a plastic belt threaded through five belt loops, a front zipper with a single button and two hook closures, two front pockets, two faux rear flap pockets with button closures, and hemmed leg openings. The garment extends from the waist to the ankles. The trousers and the belt will not be divided for sale as individual components, and they are considered a set in which the trousers impart the essential character. Although you suggested classification of style 0437R6F under subheading 6104.59.1030, Harmonized Tariff Schedule of the United States (HTSUS), this garment is constructed from woven fabric. Consequently, the applicable subheading for the skirt and belt of style 0437R6F will be 6204.59.3010, HTSUS, which provides for women’s skirts and divided skirts, of artificial fibers, other, other, women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for the trousers and belt of style 4058660 will be 6204.63.3510, HTSUS, which provides for Trousers: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kimberly Rackett at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division