The tariff classification of women's upper body garments from India

NY K81889 December 24, 2003 CLA-2-62:RR:NC:N3:360 K81889 CATEGORY: Classification TARIFF NO.: 6206.30.3040; 6211.42.0081 Ms. Angela Tabick Classic Custom Brokers, Corp. Cargo Building #80 - Room 205 J.F. Kennedy International Airport Jamaica, NY 11430 RE: The tariff classification of women's upper body garments from India Dear Ms. Tabick: In your letter dated December 10, 2003, you requested a tariff classification ruling on behalf of 52 Weekends. The submitted samples are women’s upper body garments constructed from 100 percent cotton woven fabric. Style 731496711 is a woman’s blouse that features a V-neckline, an empire waist, self-fabric ties at the sides, a back zipper closure and measures 2 ½ inches wide at the shoulder seams. Style 731496310 is a halter-top that features a deep V-neckline, an empire waist, an elasticized top back edge, a lining and fastens at the nape of the neck. The garment does not provide coverage of the shoulders and upper back. Style 731496412 is a woman’s upper body garment that features a shaped front neckline, 1/8 inch wide shoulder straps, an empire waist with a satin tie, pintucks on the upper bodice, and full front opening secured by eight button and loop closures. The top back edge is cut straight across from side seam to side seam. Style 731496511 is a woman’s upper body garment that features a V-neckline with a satin tie, 1/8 wide shoulder straps, an empire waist. The top back edge is cut straight across from side seam to side seam. The applicable subheading for style 731496711 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The rate of duty will be 15.5 percent ad valorem. Effective January 1, 2004, the rate of duty will be 15.4 percent ad valorem. The applicable subheading for styles 731496310, 731496412 and 731496511 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: other. The rate of duty will be 8.2 percent ad valorem. Effective January 1, 2004, the rate of duty will be 8.1 percent ad valorem. Style 731496711 falls within textile category designation 341 and styles 731496310, 731496412 and 731496511 fall within textile category designation 359. Based upon international textile trade agreements products of India are currently subject to quota restraints 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.). 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