The tariff classification of an upper body garment for girls’ wear from India

NY G84900 December 4, 2000 CLA-2-62:RR:NC:TA:358 G84900 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Maristella Iacobello Phillips—Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of an upper body garment for girls’ wear from India Dear Ms. Iacobello: In your letter dated November 27, 2000 you requested a classification ruling. Submitted style 8730, manufactured from denim fabric of 100% cotton, covers the body sufficiently in the front, but not in the back, in order to be considered a shirt or blouse. This loose-fitting, sleeveless garment, cut straight across the upper back, and not joining together along the vertical mid-section of the back, closes only partially by means of two button closures at the top of the back edge. The front neckline is elasticized, and there are very narrow shoulder straps. As you have requested, the sample garment is being returned. The applicable subheading for the garment will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments…girls’, of cotton, other. The duty rate will be 8.3 per cent ad valorem. The top falls within textile category designation 359. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division