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

NY K88242 August 16, 2004 CLA-2-62:RR:NC:N3:360 K88242 CATEGORY: Classification TARIFF NO.: 6206.30.3040, 6114.20.0010 Ms. Srini Parvathanenei Tramp 1407 Broadway Suite 517 New York, NY 10018 RE: The tariff classification of women's upper body garments from India Dear Ms. Parvathanenei: In your letter dated July 27, 2004, you requested a ruling on tariff classification. The submitted sample, style L0970/A, consists of a woman’s woven blouse and a knit top. The blouse is constructed from 100 percent cotton woven fabric. The blouse features long sleeves with buttoned cuffs, a collar, a full front opening secured by six buttons and a shirttail bottom. The top is constructed from 100 percent cotton knit fabric. The top features a V-neckline with a lace insert, adjustable shoulder straps and a straight hemmed bottom. The top back edge is cut straight across from side seam to side seam. In your letter you have put forth two suggestions for classification. Either both garments are classified under a single HTS number, heading 6206, HTS, or that each garment is separately classified under headings for woven garments in Chapter 62. As the garments are attached at the shoulder seam but not in the seam each garment can be easily separated without damage to either garment. Accordingly each garment is separately classifiable under its own heading. You have suggested that the knit top is classifiable under subheading 6211.42.0081, HTS, which provides for women’s woven blouses. Knitted garments are classified in Chapter 61 of the HTS. This garment correctly falls under heading 6114, HTS. The applicable subheading for blouse 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 15.4 percent ad valorem. The applicable subheading for the top will be 6114.20.0010, Harmonized tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s or girls. The rate of duty will be 10.8 percent ad valorem. The blouse falls within textile category designation 341 and the top falls within textile category designation 339 . 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