The tariff classification of a woman's upper body garment from India

NY D82651 October 20, 1998 CLA-2-62:RR:NC:TA:360 D82651 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Amy Sperber Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman's upper body garment from India Dear Ms. Sperber: In your letter dated September 23, 1998, you requested a classification ruling. Style 04301 is a woman's upper body garment constructed from 100 percent cotton woven fabric. The garment has a V- shaped front neckline and is cut straight across the back from side seam to side seam. It features shoulder straps approximately 1/4 inch wide, an empire waist and decorative trim around the top edge. The applicable subheading for style 04301 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of cotton: other. The duty rate will be 8.4 percent ad valorem. Style 04301 falls within textile category designation 359. Based upon international textile trade agreements products of India are subject to a visa requirement and quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Patricia Schiazzano at (212) 466-5866. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division