CLA-2-:OT:RR:NC:TA:359 NY
Bernadette Purcell
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a ladies’ garment from China
Dear Ms. Purcell:
In your letter received October 16, 2007 you requested a tariff classification ruling. We are returning your sample as per your request.
Style A74269 consists of a ladies’ dress and a pair of pants. Both garments are constructed of 92% rayon 8% spandex knit fabric. The long sleeve dress features a rounded front neckline, side slits, and a hemmed bottom. The dress extends to just above the knee. The pants have an elasticized waist and hemmed leg openings.
The applicable subheading for the dress will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of artificial fibers: other: women’s. The rate of duty will be 14.9%.
The applicable subheading for the pants will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of other textile materials: of artificial fibers: trousers, breeches and shorts: other: trousers and breeches. The rate of duty will be 28.2%.
The dress falls within textile category designation 636 and the pants falls within textile category 648. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division