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

NY J82261 April 9, 2003 CLA-2-62:RR:NC:N3:360 J82261 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Mr. Djibril Makalou Ann Taylor 1372 Broadway 5th Floor New York, NY 10018 RE: The tariff classification of a woman's upper body garment from India Dear Mr. Makalou: In your letter dated March 12, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style 57-93460 (missy) is a woman’s sleeveless upper body garment constructed from 100 percent cotton woven fabric. The garment features a round neckline with a keyhole opening in the back secured by one button. There is a narrow piece of fabric at the neckline that joins the front and back panels. As a result of this construction, there is no shoulder coverage. This garment will also be imported in petite sizes under style 75-94310. The applicable subheading for style 57-93460 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 rate of duty will be 8.2 percent ad valorem. Style 57-93460 falls within textile category designation 359. Based upon international textile trade agreements products of India are currently subject to quota restraints 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 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.). 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division