The tariff classification of a women's jumper from India

NY D83297 November 10, 1998 CLA-2-62:RR:NC:TA:360 D83297 CATEGORY: Classification TARIFF NO.: 6211.43.0066 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, MA 02109-2508 RE: The tariff classification of a women's jumper from India Dear Mr. Lynch: In your letter dated October 9, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 1912976 is a women's jumper consisting of two woven fabrics of different fiber compositions. The bodice is constructed from 100 percent cotton denim fabric and the skirt is constructed from 100 percent rayon crepe fabric. The bib-style jumper features oversized arm openings, a square neckline, shoulder straps that are permanently attached by a metal D-ring, an embroidered design on the bodice, two side pockets and a full skirt. The garment does not provide sufficient coverage for wear without another outerwear garment. Because the garment is constructed from two woven fabrics of different fiber compositions (cotton and rayon), the merchandise is considered to be composite goods as defined in General Rule of Interpretation (GRI) 2(b) of the HTSUSA. Under GRI 3(b), the classification of composite goods is determined by the component which imparts the essential character of the item. You have submitted weight and value information for the different fabrics comprising the jumper which have been used in making the essential character determination. It must be noted that while the cotton fabric comprises the visible upper portion of the garment, it represents only 23% of the exterior surface. The rayon fabric is 61% of the weight and 81% of the value of the garment. Based on these factors, the essential character of the jumper is imparted by the rayon portion. The applicable subheading for style 1912976 will be 6211.43.0066, 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 man-made fibers: jumpers: other. The duty rate will be 16.6 percent ad valorem. Style 1912976 falls within textile category designation 659. 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