The tariff classification of a women's shirt and matching bag from India

NY K89857 October 25, 2004 CLA-2-62:RR:NC:N3:360 K89857 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. Inner Tech Park 56 Roland Street Suite 303 Boston, MA 02129-1223 RE: The tariff classification of a women's shirt and matching bag from India Dear Mr. Lynch: In your letter dated September 28, 2004, you requested a tariff classification ruling on behalf of Susan Bristol Inc. The submitted sample will be returned to you as requested. Style 1512629 consists of a women’s shirt constructed from 100 percent cotton woven fabric. The shirt features long sleeves, a collar and a full front opening secured by six buttons. The shirt will be imported and sold with a self-fabric bag that is approximately 7 ½ inches long and 10 ½ inches high with a drawstring closure. The shirt and bag are considered to be a composite good, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number, and one quota category number is applied to both the shirt and the bag. The applicable subheading style 1512629 (shirt and bag) 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. Style 1512629 (shirt and bag) falls within textile category designation 341. 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