The tariff classification of women’s upper body garments from China

NY K83972 April 6, 2004 CLA-2-62:RR:NC:N3:360 K83972 CATEGORY: Classification TARIFF NO.: 6211.49.1050 ToRay Henry Director of Import Operations Speed Sourcing, Inc. 2140 City Gate Drive Columbus, OH 43219 RE: The tariff classification of women’s upper body garments from China Dear Mr. Henry: In your letter dated March 4, 2004, you requested a classification ruling. The sample submitted with your request will be returned as requested. Style T6424 is a women’s upper body garment consisting of knitted and woven fabric components. The knitted portion covers the bust and extends to below the waist and consists of 95% rayon and 5% spandex. The woven portion consisting of 100% silk covers the knitted fabric from below the bust area and extends upward from the bust creating the shoulder straps. The pullover garment is sleeveless and extends to the waist. It features tapering shoulder straps, approximately one inch in width across the shoulder seam, a fly-away front opening, v-shaped necklines and a ruched bust area with an adjustable tie. As noted above, this garment is a composite good composed of woven and knitted components where neither the knitted nor the woven portion imparts the essential character to the garment. In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. Therefore, classification will be in the heading which occurs last, namely, the subheading for woven tank style blouses in chief weight of silk. The applicable subheading for style T6424 will be 6211. 49.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’…sleeveless tank-style garments and similar upper body garments excluded from heading 6206. The duty rate will be 1.2 percent ad valorem. Style T6426 falls within textile category designation 741. Based upon international textile trade agreements products of China currently are not 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division