The tariff classification of women’s garments from Indonesia and China

N048068 January 14, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.42.0056; 6211.49.90.50 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of women’s garments from Indonesia and China Dear Mr. Victoria: In your letter dated December 11, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style number 1020, is a woman’s blouse constructed from 82% cotton, 16% nylon and 2% spandex woven fabric. The blouse is collarless and features a round neckline, short sleeves with buttoned cuffs, two chest pockets with buttoned flaps, a full front opening secured by five buttons, two pockets with buttoned flaps below the waist and a hemmed bottom. Submitted sample, style number 6542, is a woman’s shirt constructed from 98% cotton and 2% spandex woven fabric. The shirt extends from the shoulders to the waist and is composed of more than four panels. The shirt features a collar, long sleeves with buttoned cuffs, a full front opening secured by five buttons, two chest pockets with flaps, two pockets at the waist, a rear centered adjustable tab at the waist and a banded bottom. Submitted samples, style numbers 6000, 1016 and 6002 are women’s blouses constructed from 100% linen woven fabric. Style number 6000 is collarless and features a round neckline, long sleeves, a full front opening secured by four buttons, two pockets below the waist and a hemmed bottom. Style number 1016 features a collar, short sleeves, a full front opening secured by five buttons, two chest patch pockets, two patch pockets below the waist, a self-fabric tie belt and loops and a hemmed bottom. Style number 6002 features a stand-up collar, ¾ length sleeves with cuffs and buttoned tabs, a full front opening secured by four buttons, two chest patch pockets with buttoned flaps, two pockets below the waist and a hemmed bottom. The applicable subheading for the styles 1020 and 6542 will be 6211.42.0056, 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: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other . The duty rate will be 8.1 percent ad valorem. The applicable subheading for the styles 6000, 1016 and 6002 will be 6211.49.9050, 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: other: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 7.3 percent ad valorem. In your letter you suggest a classification of 6104, 6106 or 6211, HTS. These garments are woven. The classification of 6104 or 6106, HTS is for knit garments and does not apply. As such, these garments are best classified under 6211, HTS. 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/. 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