CLA-2-62:RR:NC:N3:360 M86656
John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of women’s upper body garments from Vietnam
Dear Mr. McManus:
In your letter dated September 13, 2006, on behalf of your subsidiary, Prominent USA LLC, you requested a classification ruling. A sample was submitted and is being returned as you requested.
Style WH-400 consists of two women’s upper body garments, a women’s shirt and a sleeveless pullover. The shirt is constructed from 92% cotton and 8% polyester swiss dot woven fabric. The garment extends to the hips and features a pointed collar, short sleeves, a full front opening with a six-button placket closure, two breast pockets and a straight hemmed bottom with side vents. The second garment is a sleeveless pullover made from 100% polyester knitted fabric. The garment has shoulder straps approximately 3¼ inches wide, a curved front neckline and a finished bottom. The garments are tacked together at the shoulder seams and can easily be separated without damage to either garment. Accordingly, the garments are separately classifiable.
The applicable subheading for the shirt will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton. The duty rate will be 15.4 percent ad valorem.
The applicable subheading for the pullover will be 6110.30.3059, HTSUS, which provides for sweaters, pullovers…and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The duty rate will be 32% 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 woven garment falls within textile category designation 341 and the knitted tank top falls within textile category designation 639. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division