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

NY G84430 December 20, 2000 CLA-2-62:RR:NC:TA 360 G84430 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from India Dear Ms. Librach: In your letter dated November 20, 2000, you requested a classification ruling. The submitted sample, style 04592, is a woman’s upper body garment constructed from 70 percent polyester and 30 percent cotton woven fabric and lined with 100 percent cotton woven fabric. The garment features a shaped front neckline, 5/8-inch wide shoulder straps, self-fabric ties attached at the sides and an empire waist. The shoulder straps, 2 ¾ inches around the top edge and 2 ¾ inches around the bottom are lace. The top back edge is cut straight across from side seam to side seam. The applicable subheading for style 04592 will be 6211.43.0091, 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: other. The duty rate will be 16.4 percent ad valorem. Effective January 1, 2001, the rate of duty will be 16.3 percent ad valorem. Style 04592 falls within textile category designation 659. Based upon international textile trade agreements products of India 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.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