The tariff classification of three women’s garments from China

N012622 June 27, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.1020, 6110.30.3059 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, New Jersey 07512 RE: The tariff classification of three women’s garments from China Dear Ms. Stanczak: In your letter dated June 7, 2007 you requested a classification ruling. Style L101 is a woman’s top constructed from 90 percent polyester 10 percent spandex knit fabric. The sleeveless top extends below the waist, has spaghetti shoulder straps, a U-neckline and the upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The bottom of the garment is finished with overlock stitching. Style L103 is a woman’s top constructed from 90 percent nylon 10 percent spandex knit fabric. The abbreviated garment has long sleeves, extends from the shoulder to just below the bust with a V-neckline and a shaped bodice. The bottom of the garment, sleeves and neckline are finished with overlock stitching. The garment provides sufficient coverage in the bust area. Style L102 is a woman’s pullover constructed from 90 percent polyester 10 percent spandex knit fabric. The pullover extends below the waist, has long sleeves and a U-neckline. The bottom of the garment, neckline and sleeves are finished with overlock stitching. We are returning your samples. The applicable subheading for style L101 and L103 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style L102 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pullovers…knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s: Other. The duty rate will be 32 % 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/. Styles L101, L103 and L102 fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division