The tariff classification of women’s upper body garments from China

N044777 December 12, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6206.10.0040; 6114.20.0010 Ms. Vicky Lee J. Crew Group, Inc. 777 Broadway 11th Floor New York, NY 10003 RE: The tariff classification of women’s upper body garments from China Dear Ms. Lee: In your letter dated November 14, 2008, you requested a classification ruling. The submitted samples will be returned to you as requested. Style D11871 is a woman’s blouse composed of knit and woven components. The back panel, rib knit bottom and the front lining panels are constructed from 100 percent rayon knitted fabric. The overlaid front panels are constructed from 100 percent silk woven fabric. The blouse features a scooped neckline, short sleeves with banded cuffs, a full front opening secured by five buttons and a rib knit waistband. Style D112073 is a woman’s top constructed from 56 percent cotton and 44 percent silk knit fabric. The sleeveless top features a rolled bottom and a 100 percent silk woven lining. It has 1 ¾ inch wide woven shoulder straps with unfinished edges and a 7/8 inch wide knit overlay. The front has a square neckline with woven fabric ruffle trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading for women’s woven blouses The applicable subheading for style D11871 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girl’s, 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 ad valorem. The applicable subheading for style D112073 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 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/. Style D111871 falls within textile category 741 and style D112073 falls within textile category designation 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division