CLA-2-61:OT:RR:NC:TA:361
Ms. Maristella Iacobello
Phillips-Van Heusen Corporation
200 Madison Avenue
New York, New York 10016
RE: The tariff classification of a woman’s top from China
Dear Ms. Iacobello:
In your letter dated April 14, 2008 you requested a classification ruling.
Style 8430 is a woman’s top constructed from 50 percent wool and 50 percent acrylic knit fabric. The top features short self start sleeves, a deep U neckline in front and a self start bottom.
You suggest that the garment should be classified under 6114.90.0570. Modesty aside, there is sufficient coverage in the bust area to warrant classification under tops.
Due to the fact that the garment is to be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
We are returning your sample.
The applicable subheading will be 6114.90.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of wool: Tops: women’s. The duty rate will be 12% 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 top falls within textile category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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