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

NY M81504 April 3, 2006 CLA-2-62:RR:NC:N3:360 M81504 CATEGORY: Classification TARIFF NO.: 6206.40.3030 Ms. Stacy Bauman American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Bauman: In your letter dated March 17, 2006, you requested a tariff classification ruling on behalf of Anna Group International. The submitted sample, style GL461029, is a woman’s upper body garment composed of knit and woven components. The front and back panels are constructed from 54 percent silk, 24 percent nylon and 22 percent viscose knit fabric. The sleeves, collar and front yoke are constructed from 100 percent polyester woven fabric. The garment gives the appearance of a vest over a blouse. The pullover garment features long sleeves with buttoned cuffs, a collar and a partial front opening secured by four buttons. The front yoke and sleeve cuffs are embellished with ruffled trim. As noted above, the garment is made up of different fabrics. Such garments are considered composite goods, with the classification determined by the fabric that provides the essential character. In this case, because each fabric is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order among those which equally merit consideration. Therefore, the garment is classifiable in heading 6206, HTS. The applicable subheading for style GL461029 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The duty rate will be 26.9 percent 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 GL461029 falls within textile category designation 641. 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