CLA-2-61:OT:RR:NC:TA:359
Ms. Gail T. Cumins
Sharretts, Paley, Carter, & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of five women’s garments from China and Hong Kong.
Dear Ms. Cumins:
In your letter dated June 19, 2008 you requested a classification ruling on behalf of your client Big M, Inc., d/b/a Mandee Shops, Inc. As requested, your samples are being returned to you.
You submitted three samples of junior sized women’s dresses. Style 2000 is constructed from 53% cotton, 26% acrylic, 18% nylon, and 3% spandex jersey fabric. The garment features a v-shaped front neckline, long sleeves, two front pockets below the waist, and a straight garment bottom. The neckline, sleeve endings, and garment bottom have a 2x2 ribbed knit fabric finish. The dress extends from the shoulders to above the knees.
Style 2010 is constructed of 100% cotton jersey fabric. The dress features a turtleneck collar, long sleeves with a puff-styling at the lower portion and rib knit cuffs, and a straight garment bottom. The dress extends from the shoulders to above the knees.
Style 2011 is constructed of 100% cotton jersey fabric. The dress features a gathered v-shaped front neckline, short sleeves, a hood, and a straight garment bottom. The garment extends from the shoulders to the mid-thigh.
Style 2410 is a woman’s jumper constructed from 70% rayon and 30% nylon knit fabric. The jumper features a deep wide V-neckline, three quarter length sleeves with rib knit cuffs, and a self start bottom. The garment extends below mid thigh. You state this garment will also be imported in a striped design under style 2014.
You indicated that styles 2410 and 2014 should be classified as dresses in heading 6104. The submitted garment does not provide sufficient coverage to be worn without another upper body garment, a requirement of a dress. Therefore, the garments are classified in heading 6114 as jumpers.
The applicable subheading for styles 2000, 2010, and 2011 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of cotton: women’s. The duty rate will be 11.5% ad valorem.
The applicable subheading for styles 2410 and 2014 will be 6114.30.3014, Harmonized Tariff Schedule of the United States(HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: Jumpers. The duty rate will be 14.9% 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/.
Styles 2000, 2010, and 2011 fall within textile category 336. Styles 2410 and 2014 fall within textile category 659. 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division