The tariff classification of women’s garments from China

NY J88534 September 10, 2003 CLA-2-61:RR:NC:TA:359 J88534 CATEGORY: Classification TARIFF NO.: 6110.20.2075; 6104.52.0010 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Rd., STE #2 Middleton, WI 53563 RE: The tariff classification of women’s garments from China Dear Ms. Emrick: In your letter dated August 28, 2003, you requested a tariff classification ruling. The submitted sample, part number JPC178Q-3PC, is comprised of an oblong scarf, a sleeveless pullover and a long skirt. The fiber content of each item is 95% cotton, 5% spandex. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover extends from the shoulder to the waist and features a scoop neckline and a rib knit bottom. The skirt extends from the waist to below the knee and features an elastic waist, a front pleat, a double panel of fabric on the right side, and a hemmed bottom. All of these items are made of matching fabric. The scarf and the pullover are considered as a composite good. The essential character is given by the pullover; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your samples are being returned as requested. The applicable subheading for part number JPC178Q-3PC, the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.9% ad valorem. The subheading for part number JPC178Q-3PC, the skirt, will be 6104.52.0010, which provides for women’s skirts, knitted: of cotton: women’s. The duty rate will be 8.4% ad valorem. The pullover falls within textile category designation 339. The skirt falls in category 342. Based upon international textile trade agreements products of China 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