The tariff classification of three women’s garments from Brazil

NY J87296 September 8, 2003 CLA-2-61:RR:NC:TA:359 J87296 CATEGORY: Classification TARIFF NO.: 6102.20.0010 Ms. Marian Clare UTC Overseas, Inc. 420 Doughty Blvd. Inwood, NY 11096 RE: The tariff classification of three women’s garments from Brazil Dear Ms. Clare: In your letter dated August 15, 2003, on behalf of Yogini, 125 Greene Street, New York, NY 10012, you requested a tariff classification ruling. You submitted three samples of women’s garments that are constructed from 94% cotton, 6% lycra, knit fabric that is brushed on the inner surface. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style number 4091 is a woman’s triangular sleeveless poncho that is pulled over the wearer’s head and extends from the shoulder to below the waist. The garment features a drawstring hood, a kangaroo pocket in the front below the chest, and a hemmed bottom. Each side of the garment is opened from the shoulders to the bottom and has 9 snap button closures. Style number 0029-R is a woman’s jacket that extends to the waist and features a drawstring hood, short raglan sleeves with ribbed cuffs, a full front opening with a zipper closure, and kangaroo style pockets that extend to and include part of the bottom. The remainder of the bottom in the front, and the bottom of the back panel, are made from rib knit fabric. Embroidered designs are on the front panels, the pockets, and the rear panel. Style 0027-R is a woman’s jacket that extends to the waist and features a drawstring hood, long sleeves with rib knit cuffs, a full front opening with a zipper closure, and front kangaroo style pockets that extend to and include part of the bottom. The remainder of the bottom in the front, and the bottom of the back panel, are made from rib knit fabric. Embroidered designs are on the hood and the front panels. Your samples are being returned as requested. The applicable subheading for the poncho and each jacket will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s overcoats…capes…windbreakers, and similar articles, knitted, other than those of heading 6104: of cotton: women’s. The rate of duty will be 16% ad valorem. Each of the three garments falls within textile category designation 335. Based upon international textile trade agreements products of Brazil 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division