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

NY L80911 December 2, 2004 CLA-2-62:RR:NC:N3:360 L80911 CATEGORY: Classification TARIFF NO.: 6211.49.1090 Mr. Steve Allan Nordstrom, Inc. Customs Compliance Department 1617 Sixth Avenue - Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman's upper body garment from India Dear Mr. Allan: In your letter dated November 9, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style 2183 is a woman’s pullover constructed from 100 percent silk printed woven fabric. The garment extends from the shoulders to slightly below the waist and features a round neckline with capping; short, flutter sleeves that drape over the upper arm but are not closed on the underside; and a tunnel drawstring at the waist. The sleeve ends also feature capping. The garment is open on the sides from under the armhole to the bottom exposing the sides of the wearer. You have referred to the garment as poncho-like in appearance and state that it will be marketed as a bathing suit cover-up. In your letter you suggest classification under subheading 6206.10.0040, HTS, as a blouse. Because the side seams of the garment are not joined, the garment does not provide the requisite coverage to be considered a blouse, and is therefore properly classified under subheading 6211.49.1090, HTS. The applicable subheading for style 2183 will be 6211.49.1090, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste: other. The rate of duty will be 1.2 percent ad valorem. Style 2183 falls within textile category designation 759. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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