The tariff classification of women’s garments from China

NY L88664 December 16, 2005 CLA-2-61:RR:NC:TA:359 L88664 CATEGORY: Classification TARIFF NO.: 6110.90.9090; 6114.10.0070 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s garments from China Dear Ms. Fox: In your letter dated November 10, 2005, you requested a classification ruling on behalf of Ann Taylor, Inc. Three women’s garments were submitted and will be returned as you have requested. The first garment, identified as style 140657 is a women’s knit shrug. It is made of finely knit 100% cashmere fiber. The garment has cap sleeves edged with beads and a full front opening with no closure. The garment covers to just under the bust line all around the garment and the front panels are cut away and provide no coverage to the front chest. The second garment is identified as style 137007. You state that it will also be imported under style numbers 137012 and 140072. It is a women’s cardigan featuring long raglan sleeves, a full front buttoned opening, a knit banded bottom, and a v-shaped neckline. The two front panels of the garment (which do not cover the entire front of the garment) are made of 100% silk woven fabric. The remainder of the garment is made of finely knit fabric whose fiber content is stated to be 63% silk, 17% nylon, 17% cotton and 3% spandex. The essential character of the garment is imparted by the knit fabric, which outweighs the woven silk fabric and covers a considerably larger percentage of the area of the garment. The third garment is identified as style 139986. It is a woman’s finely knit cardigan made of 65% silk, 17% cotton, 4% cashmere, 2% nylon and 1% spandex. The garment features long sleeves with a hook and eye closure at the center of the front panels. Although short in length, the garment does reach the waist all around the bottom of the garment. The applicable subheading for style 140657 will be 6114.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of wool or fine animal hair: Other: Women’s or girls’. The duty rate will be 12% ad valorem. The applicable subheading for styles 137007, 137012, 140072 and 139986 will be 6110.90.9090, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Women’s or girls’. The duty rate will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 140657 falls within textile category designation 459. Styles 137007, 137012, 140072 and 139986 fall within textile category designation 838. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division