CLA-2-61:RR:NC:WA:361

Mr. Arash Raminfar
Clearpoint International
Custom House Brokers
2934 ½ Beverly Glen Circle # 85
Los Angeles, California
90077

RE: The tariff classification of women’s and girls’ garments from China

Dear Mr. Raminfar:

In your letter dated March 16, 2007 you requested a classification ruling on behalf of your client Guilbert Tex, Inc.

Style GT-4803 is a woman’s skirt constructed from 100 percent cotton woven fabric. The skirt features a four and a half inch wide waistband, an unfinished scalloped hemmed bottom with substantial embroidery and a side zipper closure. The skirt is fully lined.

Style GT-898 is a woman’s skirt constructed from 100 percent linen woven fabric. The skirt is ankle length and features a side zipper opening with a hook and eye closure and an uneven fringed bottom. The skirt is lined and hemmed at the waist.

Style GT-927 is a woman’s blouse constructed of 100 percent silk woven fabric. The garment extends below the waist and is sleeveless and fully lined. It features a full frontal opening with a six-button closure, hemmed curved bottom, a collar and a self-fabric scarf tacked to the back of the collar.

Style GT-GP11, is a girl’s outerwear jacket with one shell made from a 100% polyester woven fabric coated with a visible polyurethane waterproof coating on the inner surface, and the other from a 100% polyester knit fabric. The garment has a full front opening with a reversible zipper closure that extends to the top of the collar, long hemmed sleeves, and pockets at the waist on both sides.

The applicable subheading for style GT-4803 will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts, divided skirts…: Of cotton: Other: Other: Women’s. The duty rate will be 8.2% ad valorem.

The applicable subheading for style GT-898 will be 6204.59.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts, divided skirts…: Of other textile materials: Other: Other: Other. The duty rate will be 6.6% ad valorem.

           The applicable subheading for style GT-927 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 rate of duty will be 6.9 percent ad valorem.

The applicable subheading for style GT-GP11 will be 6210.50.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets), windbreakers and similar garments. The duty rate will be 7.1% 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 GT-4803 falls within textile category 342. Style GT-898 falls within textile category 842. Style GT-927 falls within textile category 741. Style GT-GP11 falls within textile category 635. 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 Peggy Fitzgerald at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division