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

NY K87944 July 28, 2004 CLA-2-62:RR:NC:N3:360 K87944 CATEGORY: Classification TARIFF NO.: 6211.49.1090 Rico Law Logistics Manager BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of women’s reversible upper body garments from China Dear Mr. Law: In your letter dated July 15, 2004, you requested a classification ruling. The submitted sample will be returned as requested. Style BEPC-P-001 is a sheer pullover garment, consisting of two layers, which you describe as a reversible poncho. Both layers are finished at the neck to allow the garment to be worn with either side out. One layer is made from 70% rayon and 30% silk chiffon printed fabric and the other layer is made from 100 % silk woven fabric. Both layers are rectangular in shape, and measure approximately 42 inches by 36 inches. There is an opening in the center to go over the wearer’s head. The garment has no armholes and hangs loosely from the shoulders, reaching the waist and covering the elbows. As noted above, the garment is made up of two different types of fabric, classifiable under two different subheadings, 6211.43 and 6211.49, HTS. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. If neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, since both sides are of equal significance, neither side provides the essential character. Therefore, the garment is considered to be of silk, under the subheading that occurs last. The applicable subheading for style BEPC-P-001 will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste, other. The duty rate will be 1.2 percent ad valorem. Style BEPC-P-001 falls within textile category designation 759. Based upon international textile trade agreements products of China are not currently 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