The tariff classification of upper body garments from Portugal

N034427 August 8, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6109.90.1065 Mr. W.J. Gonzalez Trans-Union Customs Service, Inc. 11941 S. Prairie Avenue Hawthorne, California 90250 RE: The tariff classification of upper body garments from Portugal Dear Mr. Gonzales: In your letter dated July 23, 2008 you requested a classification ruling on behalf of your client Athleta, Inc. We are retaining the sample. The submitted sample, style Calyx tank number 43008, consists of a woman’s top and tank top tacked together at the sides. The outer tank top is constructed of 60 percent nylon, 35 percent polyester and 5 percent spandex rib knit fabric and extends below the waist. It features a U shaped front and back neckline, 1 ¾ inch shoulder straps and a hemmed bottom. The inner garment is constructed of 60 percent nylon, 35 percent polyester and 6 percent spandex rib knit fabric. It features 1 ½ inch wide shoulder straps, a U shaped neckline in front, a modified racer back and an elasticized tubular bottom. It extends to just below the bust. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. You suggest classification of the inner garment under subheading 6212.10.9020. However, the loose rib knit fabric in the garment does not provide the support needed to classify it as a bra under 6212. The applicable subheading for the inner garment 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 textile category designation is 639. The applicable subheading for outer garment will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The textile category designation is 639. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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