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

NY M82501 April 26, 2006 CLA-2-62:RR:NC:N3:360 M82501 CATEGORY: Classification TARIFF NO.: 6211.49.1090 Cindy Taber-Korenberg Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of women’s upper body garments from China Dear Ms. Taber-Korenberg: In your letter dated April 14, 2006, on behalf of Calvin Klein, a division of Kellwood Company, you requested a classification ruling. The sample submitted with your request will be returned as requested. Style 362S95348M is a women’s sleeveless upper body garment made from 100% silk woven fabric that is almost completely covered with metallic sequins. The pullover garment extends from the shoulders to below the waist, and features a v-shaped front neckline with ¼ inch wide straps that extend around the neck. The back of the garment features a 2-inch wide neckline that is attached to the shoulder straps, leaving the shoulder and a portion of the upper back exposed. The garment lacks sufficient shoulder coverage and a defined rear neckline to be considered a blouse for tariff purposes. The applicable subheading for style 362S95348M will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, women’s or girl’s: Of other textile materials: Containing 70 percent or more by weight of silk or silk waste: Other. The duty rate will be 1.2 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 362S95348M falls within textile category designation 759. 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 646-733-5051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division