The tariff classification of women’s garments from China

N046224 December 16, 2008 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0075; 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of women’s garments from China Dear Ms. Purcell: In your letter dated December 2, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #A86973, consists of a woman’s jacket and pullover. The jacket is constructed from 97% cotton and 3% spandex denim woven fabric and the pullover is constructed from 95% cotton and 5% spandex knit fabric. The jacket extends from the shoulders to slightly below the waist and is composed of more than four panels. The jacket features a ruffled edge collar, long sleeves with ruffled edges, a full front zippered opening with ruffles, two chest pockets with flaps and a ruffled hemmed bottom. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a crew neckline with ribbed knit capping, short hemmed sleeves, and a hemmed bottom. In your letter you state the garments will be imported in sizes x-small, small, medium, large, x-large, 1x, 2x and 3x. The applicable subheading for the jacket will be 6211.42.0075, 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 cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 percent ad valorem. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’: other. The duty rate will be 16.5 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/. The jacket falls within textile category 335 and the pullover falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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