CLA-2-62:S:N:N:3-I:360 861976
Ms. Sheryl Desjardins
Expeditors International Inc.
P.O. Box 610629
Dallas Fort Worth Airport, TX 75261-0629
RE: The tariff classification of women's woven garments from
China.
Dear Ms. Desjardins:
In your letter dated April 1, 1991, on behalf of your
client, Braxton Jeans Inc., you requested a classification
ruling.
Style number 491-118 is a pair of women's 100% cotton denim
trousers. The garment's top edge extends above the waist;
however, at its lowest point in front, the top edge rises only
five inches above the wearer's natural waistline. The garment has
adjustable, button-on straps, which are completely detachable.
The upper part of the trousers is separated from the lower part
by a horizontal seam, which forms a dropped waistline. The
trousers also have a partial opening on the back, secured by a
zipper; cuffed leg openings, each secured by a single button; and
two front pockets.
Style number 491-194 is a woman's 100% cotton denim
jumpsuit. The garment, whose upper part is styled like a bustier,
provides the requisite coverage for wear without other outer
garments. The jumpsuit has adjustable, button-on straps, which
are completely detachable; a frontal opening, secured by five
buttons, extending from the (V-shaped) top edge to the waistline
seam; a zip fly front; a small, welt pocket located on either
side of the frontal opening; a single welt pocket on the back,
below the waist; two front pockets, extending downward from the
waist; and cuffed leg openings, each secured by a single button.
The samples are being returned under separate cover.
The applicable subheading for the trousers will be
6204.62.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's cotton trousers and breeches,
of blue denim. The rate of duty will be 17.7 percent ad valorem.
The applicable subheading for the jumpsuit will be
6211.42.0010, HTS, which provides for (among other things) other
garments, women's or girls': of cotton: coveralls, jumpsuits and
similar apparel. The rate of duty will be 8.6 percent ad valorem.
The trousers fall within textile category designation 348
and the jumpsuit falls within textile category designation 359.
Based upon international textile trade agreements, products of
China are subject to visa requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport