The tariff classification of a woman’s upper body garment from Bangladesh

NY L85747 July 7, 2005 CLA-2-62:RR:NC:N3:360 L85747 CATEGORY: Classification TARIFF NO.: 6211.43.0091 Mr. Steve Kenger Prestige Global Co. Pte Ltd. 1350 Broadway Suite 1505 New York, NY 10018 RE: The tariff classification of a woman’s upper body garment from Bangladesh Dear Mr. Kenger: In your letter dated June 13, 2005, you requested a classification ruling. The submitted sample, style 06-88, is a woman’s upper body garment. The upper portion of the garment is constructed from 97 percent cotton and 3 percent spandex woven fabric and the lower portion of the garment is constructed from 100 percent polyester woven fabric. The garment features a shaped front neckline, an empire waist, ½ inch wide shoulder straps, lacing on the bodice and side vents. The top back edge is cut straight across from side seam to side seam. The garment is a composite good consisting of two different woven fabrics. Neither woven fabric imparts the essential character to the garment. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. Therefore, classification will under the subheading in 6211, HTS, for other women’s garments of man-made fibers. The applicable subheading for style 06-88 will be 6211.43.0091, 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 man-made fibers: other. The duty rate will be 16 percent ad valorem. Style 06-88 falls within textile category designation 659. 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