The tariff classification of a woman’s top from Hong Kong and a woman’s bolero jacket from Korea

NY L89572 January 20, 2006 CLA-2-61:RR:NC:TA:359 L89572 CATEGORY: Classification TARIFF NO.: 6114.30.1020; 6104.39.1000 Ms. Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a woman’s top from Hong Kong and a woman’s bolero jacket from Korea Dear Ms. Fox: In your letter dated January 4, 2006 on behalf of Jones Apparel Group, you requested a classification ruling. Your samples are being returned as requested. The submitted sample, style number WFPE33468, is a woman’s sleeveless top that is constructed from 58% acrylic, 29% cotton, 7% polyester, and 6% nylon knit fabric. The garment covers the bust and features a full front opening with no means of closure. The garment does not reach the waist. The submitted sample, style number VFP6A1564, is a woman’s bolero jacket that is constructed from 65% rayon and 35% nylon knit fabric. The garment has three panels that are sewn together lengthwise. It does not reach the waist and features the following: ¾ inch long hemmed sleeves, a full front opening with a tie closure, and a hemmed bottom. The applicable subheading for style WFPE33468, the top, will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style VFP6A1564, the bolero jacket, will be 6104.39.1000, which provides for women’s suit-type jackets, knitted: of other textile materials: of artificial fibers. The duty rate will be 24% 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 WFPE33468, the top, falls within textile category designation 639. Style VFP6A1564, the bolero jacket, falls in category 635. 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