CLA-2-62:RR:NC:TA:360
Ms. Theresa Marino
Eurocargo Express Inc.
154-09 146th Ave
Jamaica, NY 11434
RE: The tariff classification of women’s upper body garments from India
Dear Ms. Marino:
In your letter dated October 15, 2008, you requested a classification ruling on behalf of Seeler Inc. Your four samples will be returned as requested.
Submitted sample, style #1-82504-10, is a woman’s two layered upper body garment composed of 100% cotton knit and Battenberg lace components. The knitted layer features a scoop neckline, spaghetti straps, a self-fabric tie belt and a hemmed bottom. The lace layer extends from the shoulders to the waist and features a scoop neckline and shoulder straps of approximately two inches wide.
The lace component imparts the essential character of the garment; therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading for 6211, HTS.
Submitted sample, style #S0873047, is a woman’s blouse constructed from 100% viscose woven fabric. The pullover blouse features double spaghetti straps, a V-neckline in front, an elasticized neckline in the rear and a hemmed bottom. The blouse is embellished with sequins.
Submitted sample, style #1-82501-65, is a woman’s cut and sewn pullover that is constructed from 92% viscose, 8% lycra knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullover features a round neckline with a decorative cutout design just below the neckline, long sleeves with elasticized hems, and an elasticized bottom with ties on both sides of the garment.
Submitted sample, style #1-22373-80, is a woman’s blouse. The submitted garment is constructed from chief weight man-made woven fibers. You have stated that the actual garment will be constructed from 95% silk and 5% lycra woven fabric. The pullover blouse is sleeveless with shoulder coverage of approximately two inches wide. The blouse features a deep v-neckline, a full lining, a partially elasticized back waist and a hemmed bottom.
The applicable subheading for the style 1-82504-10 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 style S0873047 will be 6211.43.0060, 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 man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 16 percent ad valorem.
The applicable subheading for the style 1-82501-65 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32 percent ad valorem.
The applicable subheading for style 1-22373-80 will be 6211.43.0060, 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 man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 16 percent ad valorem
If imported in the silk fabric, the applicable subheading for the style 1-22373-80 will be 6211.49.1050, 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: containing 70 percent or more by weight of silk or silk waste: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 1.2 percent 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 1-82504-10 falls within textile category 341, style S0873047 falls within textile category 641, style 1-82501-65 falls within textile category 639 and style 1-22373-80 falls within textile category 641 or 741 (if silk). 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division