The tariff classification of a woman’s upper body garment from China

N039801 October 8, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.10.0040 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway New York, NY 10003 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Lee: In your letter dated September 24, 2008, you requested a classification ruling. The submitted sample will be returned as requested. Style D111479 is a woman’s two-layered garment composed of knit and woven components. The outer shell is constructed from 100 percent silk woven fabric and the inner garment is constructed from 95 percent cotton and 5 percent lycra. The garment features short sleeves, a round neckline, short sleeves and a full front opening secured by six buttons. The outer layer is attached to the inner layer at the sleeve edges, the front placket, the bottom and at the neck where the collar is attached. Neither the knit nor the woven component provides the essential character of the garment. Therefore, in accordance with General Rules of Interpretation, GRI 3©, the garment shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The woven component imparts the essential character of the garment. As such, the garment is classified as a woman’s woven blouse under heading 6206, HTS. The applicable subheading for style D111479 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of silk or silk waste: other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent. 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 D111479 falls within textile category 741. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division