The tariff classification of women's upper body garments from India

NY J82284 April 10, 2003 CLA-2-62:RR:NC:N3:360 J82284 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Debbie Carchidi Wet Seal, Inc. 26972 Burbank Foothill Ranch, CA 92610 RE: The tariff classification of women's upper body garments from India Dear Ms. Carchidi: In your letter dated March 13, 2003, you requested a ruling on tariff classification. The samples submitted with your request will be returned to you under separate cover. Style XXXOO is a woman’s upper body garment constructed from 100 percent cotton woven fabric. The garment features a shaped front neckline, ¼ inch wide straps that tie on the shoulder and a left side zipper opening, the top edge has a contrasting colored trim that extend to tie at the partial back opening. The top back edge is cut straight across from side seam to side seam. Style YOU is a woman’s upper body garment constructed from 100 percent cotton woven fabric. The garment features a straight front neckline with a partial opening secured by a buckle, a left side zipper opening and ¼ inch wide shoulder straps. The top edge has a contrasting colored trim. The top back edge is cut straight across from side seam to side seam. 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 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 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