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

NY K81933 December 22, 2003 CLA-2-62:RR:NC:N3:360 K81933 CATEGORY: Classification TARIFF NO.: 6206.30.3010, 6211.42.0054, 6211.42.0081 Mr. Doug Hyland Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of women's upper body garments from Macau Dear Mr. Hyland: In your letter dated December 8, 2003, you requested a ruling on tariff classification for three styles. The samples submitted with your request will be returned to you under separate cover. Style BP85892 is a women’s woven shirt constructed from 100% cotton denim fabric. The hip length garment features long sleeves with zipper cuffs, a shirt collar, a full front zippered opening, two pockets below the waist and a banded bottom. Style BP85893 is a women’s woven shirt constructed from 98% cotton and 2% spandex denim fabric. The hip length garment features long sleeves with button cuffs, a shirt collar, a full front opening secured by six buttons, a banded bottom, two breast pockets with flaps and an additional besom pocket over the left pocket. Style BP85894 is a women’s woven upper body garment constructed from 96% cotton and 4% spandex denim fabric. The cropped garment does not extend to the waist. It features long sleeves with button cuffs, a shirt collar, a full front zippered opening, chest pockets with flaps and a banded bottom. You have suggested classification under subheading 6211.42,0054, HTS, for style BP85894. Because this garment does not reach the waist it cannot be considered a shirt and is therefore classified as an other garment under subheading 6211.42.0081, HTS. The applicable subheading for style BP85893 will be 6206.30.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: with two or more colors in the warp and/or the filling: 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 BP85892 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: with two or more colors in the warp and/or filling. 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. The applicable subheading for styles BP85894 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. Styles BP85892 and BP85893 fall within textile category designation 341. Style BP85894 falls within textile category designation 359. Based upon international textile trade agreements products of Macau 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