The tariff classification of two women’s garments from China

N023558 March 4, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6106.20.2010, 3926.20.9050 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of two women’s garments from China Dear Mr. Mulvihill: In your letter dated February 15, 2008 you requested a classification ruling on behalf of your client Tribal Sportswear of Montreal. Style 5603o-582 is a woman’s blouse constructed of 94 percent rayon and 6 percent spandex knit fabric. The garment has long hemmed sleeves and extends below the waist. It features a partial front opening with a button closure, gathering at the sides, a stand up collar and a hemmed bottom. The front neckline is shirred and adorn with ruffles. The garment has at least 10 or more stitches per linear centimeter measured in both directions. Style 5535o-860 is a ladies’ vest made of a woven rayon fabric front coated on the outer surface with cellular polyurethane plastic material that completely obscures the underlying fabric. The garment is sleeveless; has a full front opening with a zipper closure; two patch pockets with a flap and snap closure; has a turtleneck; extends below the waist and has a ribbed knit bottom. Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for Style 5535o-860 is used merely for reinforcing the cellular plastic. Therefore, the ladies’ vest is considered made of plastic material of Chapter 39. We are returning your samples as you requested. The applicable subheading for style 5603o-582 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 5535o-860 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories…Other: Other, Other.." The rate of duty will be 5% 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 5603o-582 falls 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