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

N020293 December 21, 2007 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6204.62.4021; 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a set of women’s garments from China and Hong Kong Dear Ms. Purcell: In your letter dated November 27, 2007, you requested a classification ruling. Samples of style A77472 were submitted and are being returned as you requested. Although the items are described as a set, they are separately classifiable under the HTSUS. The first item is a jacket made from a 100% cotton woven twill fabric stated to weigh 9 oz/yd2. It has a full front opening with a brass colored metal zipper closure, a drawstring at the bottom hem, slant pockets at the waist, an integral hood and adjustable tabs at the sleeve ends. The hood is lined with a striped fabric that matches the facing on the front panels. Otherwise, the jacket is not lined. The second item is a pair of seersucker pants composed of a 96% cotton/4% spandex woven fabric stated to weigh 6 oz/yd2. The pants have a right-over-left front button closure and are yarn dyed and match the facing and hood lining fabric of the jacket. The third item is a women’s knitted long sleeve pullover made from a 95% cotton/5% spandex fabric, stated to weigh 240g/m2. It has contrasting overlock stitching in all seams and a pocket in the left chest, a sweat patch and a fold-back cuff, all of woven striped fabric to match the other garments. The applicable subheading for the jacket 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 trousers will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s trousers and breeches, of cotton. The duty rate will be 16.6 percent ad valorem. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted, of cotton: other. 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 falls within textile category 335; the trousers fall within category 348; the pullover falls within category 339. 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. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division