The tariff classification of a woman's blouse and skirt from Vietnam

NY J82369 April 14, 2003 CLA-2-62:RR:NC:N3:360 J82369 CATEGORY: Classification TARIFF NO.: 6204.52.2030; 6206.30.3010 Ms. Bernadette Placido QVC, Inc. Studio Park Mail Code 211 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a woman's blouse and skirt from Vietnam Dear Ms. Placido: In your letter dated March 18, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style A43540 is composed of a blouse and skirt constructed from 96 percent cotton and 4 percent spandex woven denim fabric. The blouse features long hemmed sleeves, a collar, side vents and pintucks of the front panels and a full front opening secured by six buttons. The skirt features an elasticized waist and a back vent. You have indicated that when imported the blouse will have an all over print and the skirt will have the same print at the hem. The applicable subheading for the blouse will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: women’s. The rate of duty will be 15.5 percent ad valorem. The applicable subheading for the skirt will be 6204.52.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-, ensembles, suit-type jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): skirts and divided skirts: of cotton: other: blue denim: women’s. The rate of duty will be 8.2 percent ad valorem. The blouse falls within textile category designation 341 and the skirt falls within textile category designation 342. Based upon international textile trade agreements products of Vietnam are currently not subject to quota restraints or 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