The tariff classification of women’s garments from China

N044846 December 2, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000; 6211.49.1050 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s garments from China Dear Ms. Fox: In your letter dated November 17, 2008, you requested a classification ruling on behalf of Marc Jacobs International. Your samples will be returned as requested. Submitted samples, style #M191609, is a woman’s dress and style #M191610, is a woman’s blouse. Both garments are dual layered and composed of knit and woven fabrics. The styling of both garments is identical. The inner layer is constructed from 60% cotton and 40% rayon knit fabric and is permanently attached to the outer layer which is constructed from 100% silk woven fabric. The pullover dress and blouse are sleeveless with shoulder straps of approximately one and half inches wide and feature a loose fitting outer layer, a snug fitting inner layer, a scoop neckline, and a back zipper. The outer layer of the dress extends slightly below the knee with the sides hanging slightly longer. The blouse extends to approximately mid-thigh. The woven component imparts the essential character of the garments; therefore, the garments 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 dress is classified under the heading 6204, HTS and the blouse is classified under the heading 6211, HTS. The applicable subheading for the style M191609 will be 6204.49.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of other textile materials: 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 the style M191610 will be 6211.49.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of other textile materials: containing 70 percent or more by weight of silk or silk waste: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 1.2 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 M191609 falls within textile category 736 and style M191610 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. 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division