The tariff classification of a girls’ garment for upper body wear from Sri Lanka

NY K81029 November 12, 2003 CLA-2-62:RR:NC:TA:358 K81029 CATEGORY: Classification TARIFF NO.: 6211.42.0056 Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a girls’ garment for upper body wear from Sri Lanka Dear Ms. Wilson: In your letter dated November 5, 2003 you requested a classification ruling. Style S44WC159G, submitted in size 10, manufactured from woven fabric of 100% cotton, is a v-necked, sleeveless, pullover garment, slit at the sides which extend below the waistline, that ties together at the center of the back by means of fabric laces, sewn into the side seams of the garment, which extend from the bodice. As you have requested, the sample garment is being returned. Your suggested classification under 6206.30.3060 HTS is precluded because the armholes of this garment, extremely oversized for size 10 specifications, cannot afford sufficient coverage of the body. The applicable subheading for this style will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTS), which provides for …other garments…girls’; of cotton; blouses…sleeveless tank styles and similar upper body garments, excluded from heading 6206; other. The duty rate will be 8.2 per cent ad valorem. The garment falls within textile category designation 341. Based upon international textile trade agreements products of Sri Lanka 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