The tariff classification of women’s garments from China and Hong Kong

NY M82732 May 12, 2006 CLA-2-62:RR:NC:TA:357 M82732 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of women’s garments from China and Hong Kong Dear Ms. Purcell: In your letter dated April 25, 2006, you requested a classification ruling. Samples were submitted and are being returned as you requested. All are designated with style A2817, as they will be sold together. The first item, from China, is a women’s reversible jacket made from a 100% cotton flannel 15.6-ounce fabric. The jacket is approximately 26-inches in length and has a five-snap, right-over-left closure, long sleeves and a pointed collar. All the exposed seams are covered with binding tape. The second item, submitted in two colors, is a women’s pullover from Hong Kong. It is made from a 95% cotton/5% spandex knitted fabric and features a rounded neckline, long, hemmed sleeves and a hemmed bottom. The outer surface of the fabric exceeds 18 stitches per 2 centimeters in the direction that the stitches were formed. The garment is not knit to shape and does not meet the requirements of Statistical Note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the jacket portion of style A2817 will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 8.9 percent ad valorem. The applicable subheading for the pullovers of style A2817 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton. The duty rate will be 16.5 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 jacket of style A2817 falls within textile category designation 335; the pullovers fall within category 339. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division