The tariff classification of a shirt/blouse for girls from India

NY K80421 October 31, 2003 CLA-2-62:RR:NC:TA:358 K80421 CATEGORY: Classification TARIFF NO.: 6206.30.3030 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of a shirt/blouse for girls from India Dear Ms. Wilson: In your letter dated October 27, 2003 you requested a classification ruling. Submitted style S44WC034G is a waist-length, unlined garment, which fastens together by means of a full-front, buttoned opening. Lace of 80% rayon/20% nylon comprises the long sleeves, most of the back, and trim inserted behind the collar and into each side of the placket. Denim of 98% cotton/2% spandex comprises each of the fronts, the entire waistband, the cuffs of the sleeves, the shirt-type collar, the chest pockets, and a horizontal portion of the upper back. As you have requested, the sample garment is being returned. Although you have suggested classification under HTS 6211.42.0075, the lace portions of this garment do not provide sufficient protection against the elements. The applicable subheading for the garment will be 6206.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’ blouses, shirts and shirt-blouses, of cotton, other, other, with two or more colors in the warp and/or the filling, girls’, other. The duty rate will be 15.5 per cent ad valorem. The garment falls within textile category designation 341. Based upon international textile trade agreements products of India 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division