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

NY L81013 December 16, 2004 CLA-2-62:RR:NC:N3:360 L81013 CATEGORY: Classification TARIFF NO.: 6206.30.3040 Daniel J. Gluck Serko & Simon LLP 1700 Broadway – 31st Floor New York, NY 10019 RE: The tariff classification of women’s upper body garments from India Dear Mr. Gluck: In your letter dated November 24, 2004, on behalf of At Last Sportswear, Inc., you requested a classification ruling. The sample submitted with your request will be returned as requested. Style SMP 1002 consists of a knit top and a woven blouse both of which are made of 100 percent cotton. The blouse features long sleeves with buttoned cuffs, a pointed collar and a full front opening secured by six buttons. The sleeveless knit top features narrow shoulder straps, a square front neckline with a lace and bugle trim and a hemmed bottom. The rear top edge is cut straight across from side seam to side seam. The straps of the knit top are sewn into the shoulder seams of the woven blouse. It is your contention that this style is a composite good consisting of two garments that are integrated one inside the other. The knit top cannot be separated from the woven blouse without causing open shoulder seams and therefore an incomplete garment. You further contend that as a single garment the woven fabric, which forms the visible exterior of the garment, imparts the essential character of the composite garment. We concur. The applicable subheading for style SMP 1002 will be 6206.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirt, and shirt-blouses: of cotton: other: other, other: women’s. The duty rate will be 15.4 percent ad valorem. Style SMP 1002 falls within textile category designation 341. 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. 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