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

NY L88190 November 10, 2005 CLA-2-62:RR:NC:N3:360 L88190 CATEGORY: Classification TARIFF NO.: 6211.42.0081; 6110.20.2075 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of women’s upper body garments from China Dear Mr. Spoto: In your letter dated October 18, 2005, you requested a tariff classification ruling on behalf of Regaliti Inc. The submitted samples will be returned to you as requested. Style 2056 is a woman’s upper body garment composed of knit and woven components. The bodice and shoulder straps are constructed from 100 percent cotton woven fabric. The back and lower front panels are constructed from 100 percent cotton knit fabric. The pullover features 3-inch wide shoulder straps, an empire waist and a drawstring beneath the bust line. The garment measures more than 9 stitches per 2 centimeters in the horizontal direction. As noted above, this garment is made up of knit and woven fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. Because the knitted fabric comprises over 60% of the visible surface area, the knit fabric provides the essential character. Style 2053 is a woman’s halter-top constructed from 100 percent cotton woven fabric. The garment features a V-neckline, an empire waist, a side zipper closure and straps that extend from the front bodice and tie at the nape of the neck. The knit component of style 2056 imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under subheading 6110, HTS. The applicable subheading for style 2056 will be 6110.20.2075, Harmonized tariff Schedule of the United States, (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: of cotton: other: other: women’s or girls’. The duty rate will be 16.5 percent ad valorem. The applicable subheading for style 2053 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 duty rate will be 8.1 percent ad valorem. Style 2056 falls within textile category designation 339 and style 2053 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. 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