The tariff classification of a woman’s upper body garment from the Philippines

NY E88959 December 9, 1999 CLA-2-62:RR:NC:360 E88959 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from the Philippines Dear Ms. Cheung: In your letter dated November 18, 1999, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 47-35887 is a woman’s upper body garment constructed from 100 percent cotton woven fabric. The garment is lined and features a scoop neckline in front, one-inch wide shoulder straps that criss-cross in back and a side zipper closure. The top back edge is cut straight across from side seam to side seam. This garment will also be imported in petite sizes under style number 50-38416. The applicable subheading for style 47-35887 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. Effective January 1, 2000, the duty rate will be 8.3 percent ad valorem. Style 47-35887 falls within textile category designation 359. Based upon international textile trade agreements products of the Philippines are subject to quota restraints and a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division