The tariff classification of a woman's maternity halter-top from Cambodia

NY L81195 December 20, 2004 CLA-2-62:RR:NC:N3:360 L81195 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Mr. Keith Corson Kmart Corporation 3100 Big Beaver Road, S1F3 Troy, MI 48083-3163 RE: The tariff classification of a woman's maternity halter-top from Cambodia Dear Mr. Corson: In your letter dated December 6, 2004, you requested a ruling on tariff classification. The submitted sample will be returned to you as requested. Style NAU52714-01 is a woman’s maternity halter-top constructed from 97 percent cotton and 3 percent polyester woven fabric. The bust area is lined with 65% polyester and 35% cotton knitted fabric. The garment features a V-neckline, an empire waist, ½ inch wide straps that fasten at the back of the neck and a full back opening secured by self-fabric ties. You have suggested that this garment is classifiable as a blouse under subheading 6211.42.0054, HTS. The garment does not provide sufficient coverage of the shoulders and upper back to be considered a blouse and is correctly classifiable as an other garment under heading 6211, HTS. The applicable subheading for style NAU52714-012 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 NAU52714-012 falls within textile category designation 359. 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