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

NY M82125 April 24, 2006 CLA-2-62:RR:NC:N3:360 M82125 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6109.90.1065 Stacy Bauman American Shipping Company, Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of women’s upper body garments from China Dear Ms. Bauman: In your letter dated April 5, 2006, on behalf of Maurices, Inc., you requested a classification ruling. The sample will be returned as requested. Style MW06105 consists of two women’s upper body garments. The outer garment is a pullover constructed from 100% polyester woven sheer fabric. The empire-styled garment features ¾ length bell sleeves; a side zipper; a straight hemmed bottom; decorative beading beneath the bust, and pintucking on either side of the plunging neckline. The garment provides insufficient coverage to be worn alone and is not considered a blouse for tariff purposes. The second garment is a tank top made from 100% polyester knitted fabric. The garment has narrow shoulder straps approximately 1/3 of an inch wide, a curved front neckline and a square rear neckline, and a finished bottom. Although you have stated that the garments will be imported and sold as a set, they will be classified as two separate garments as required by note 13 to Section XI of the, Harmonized Tariff Schedule of the United States (HTSUS), which states: Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211. Accordingly, each garment of the set will be considered a separate unit of quantity for classification and quota purposes. The applicable subheading for the woven upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem. The applicable subheading for the tank top will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The rate of duty will be 32 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/. The woven garment falls within textile category designation 659 and the knitted tank top falls within textile category designation 639 . 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