The tariff classification of a woman's maternity upper body garment from India

NY K89525 October 26, 2004 CLA-2-62:RR:NC:N3:360 K89525 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Krisanne Stecklair Mothers Work, Inc. 456 North Fifth Street Philadelphia, PA 19123 RE: The tariff classification of a woman's maternity upper body garment from India Dear Ms. Stecklair: In your letter dated September 30, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style 97365 is a woman’s maternity upper body garment composed of knit and woven components. The bodice, shoulder straps, center front and rear panels and the lining are constructed from 100 percent cotton woven fabric. Four panels (two side front and two side rear) are constructed from 100 percent nylon knitted mesh fabric. The garment features a V-neckline, adjustable shoulder straps, an empire waist and smocking at the upper center back. The top back edge is cut straight across from side seam to side seam. As noted above, the garment is made up of knit and woven components. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, the woven fabric provides the essential character; therefore, the garment is considered to be of woven fabric. The applicable subheading for style 97365 will be 6211.42.0081, 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 cotton: other. The rate of duty will be 8.1 percent ad valorem. Style 97365 falls within textile category designation 359. 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