The tariff classification of a woman’s jumpsuit from Brazil

N006508 February 12, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.3054 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of a woman’s jumpsuit from Brazil Dear Ms. Stanczak: In your letter dated February 1, 2007 you requested a classification ruling. Style ELTK500 is a woman’s jumpsuit constructed from 74 percent acrylic, 24 percent polyamide and 2 percent spandex knit fabric. It is a sleeveless, one-piece garment characterized by a partial back opening with a zipper closure, U necklines in the front and back and a belt at the waistline, which is composed of the same fabric. We are returning your sample as you requested. The applicable subheading for ELTK500 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jumpsuits…knitted or crotched: Of man-made fibers: women’s. The duty rate will be 14.9% ad valorem. The jumpsuit and self-fabric belt are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style ELTK500 is imparted by the jumpsuit. 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 ELTK500 falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division