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

NY K85800 May 17, 2004 CLA-2-62:RR:NC:N3:360 K85800 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6211.43.0091 Mr. Russ Holmgren American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of women's upper body garments from India Dear Mr. Holmgren: In your letter dated April 28, 2004, you requested a tariff classification ruling on behalf of Alarmex Holdings. The submitted samples will be returned to you as requested. Style 063739 is a woman’s blouse constructed from 100 percent polyester woven fabric. The blouse features long sleeves, a V-neckline with a satin tie at the neck, and beading along the front neckline. Style 063839 is a woman’s upper body garment constructed from 100 percent polyester woven fabric. The garment features a modified V-neckline, shoulder straps that tie on the shoulder and side vents. The top back edge is cut straight across from side seam to side seam. Although you suggest classification under subheading 6211.43.0060, HTS, for style 063839, the garment lacks a rear neckline which removes it from classification as a woman’s blouse. The applicable subheading for style 063739 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for style 063839 will be 6211.43.0091, 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 man-made fibers: other. The rate of duty will be 16 percent ad valorem. Style 063739 falls within textile category designation 641 and style 063839 falls within textile category designation 659. 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