CLA-2-64:RR:NC:SP:247
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of wearing apparel and sandals from China
Dear Ms. Lee:
In your letter dated June 28, 2007 you requested a classification ruling.
You have submitted samples of three items as described below:
Style D78338
Woman Beaded Grosgrain & Nubuck Flipflop
Beaded grosgrain upper, rubber outsole
The submitted sample is a ladies thong sandal with an open toe and heel. You have not identified the component materials comprising the upper for this shoe. The V-shaped upper is composed of a textile material that has been completely covered by, what we assume to be, plastic beads. The thong portion of the sandal is also assumed to be rubber/plastics material. These assumptions may be verified upon importation.
The applicable subheading for style D78338 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other. The duty rate will be 6 percent ad valorem.
Style D71451
Girl Handknit A-Line Cardigan
55% Wool, 30% Lyocell, 10% Nylon, 5% Cashmere (Hand Crochet)
The item is a girl’s long sleeve cardigan sweater with 5 button closure that fastens right over left.
The applicable subheading for style D71451 will be 6110.11.0040, HTSUS, which provides for sweaters, knitted or crocheted, of wool, for girls. The duty rate will be 16 percent ad valorem.
Style D71451 falls within textile category 446. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.
Style D76925
Girl Party Dress
100% Cashmere (knitted top) 100% Silk (outer skirt + lining)
100% Nylon (tulle)
Style D76925 is a girl’s short sleeve “Empire Style” party dress with a knit cashmere bodice, woven silk skirt and nylon tulle lining. The essential character is imparted by the woven silk skirt.
The applicable subheading for style D76925 will be 6204.49.5050, HTSUS, which provides for women’s or girl’s dresses: of other textile materials: other: of silk. The duty rate will be 6.9 percent ad valorem.
Style D76925 falls within textile category 836. 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.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division