The tariff classification of women’s upper body garments from the Philippines

NY G84775 December 27, 2000 CLA-2-62:RR:NC:TA 360 G84775 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway New York, NY 10018 RE: The tariff classification of women’s upper body garments from the Philippines Dear Ms. Cheung: In your letter dated December 5, 2000 and received on December 13, 2000, you requested a classification ruling. The samples submitted with your request will be returned to you under separate cover. Style 24-50951 is a woman’s halter-top constructed from 100 percent cotton denim woven fabric. The garment features halter neck treatment, a wrap front, back panels wrap around and tie at the front waist and a lining. This garment will be imported in petite sizes under style number 63-54521. Style 24-54222 is a woman’s upper body garment constructed from 65 percent cotton and 35 percent polyester woven fabric. The garment features a scooped neckline, 3/8-inch wide shoulder straps and back panels that overlap with ties that fasten at the front waist. The applicable subheading for both styles 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 8.3 percent ad valorem. Effective January 1, 2001, the rate of duty will be 8.2 percent ad valorem. Both styles fall 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.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