CLA-2-61:OT:RR:NC:3:359
Mr. Jimmy Ching
Dress Barn/Maurices Inc.
30 Dunnigan Drive
Suffern, NY 10901
RE: The tariff classification of two women’s knit garments from Vietnam.
Dear Mr. Ching:
In your letter dated July 17, 2008 you requested a classification ruling. As requested, your sample is being returned to you.
Your sample, style 8919, consists of two garments, a coat and a sleeveless pull-on dress, constructed from 73% polyester, 23% rayon, and 4% spandex knit fabric. The coat features a full front opening with three button closures, a turned down rounded collar, a decorative flap with a button on the front panels, a two button waist tab on the back panel, long hemmed sleeves, two front vertical pockets below the waist, and a hemmed bottom. The garment is fully lined and reaches below the knee. The dress features a scoop front neckline, a zipper closure that extends half way down the center back panel, a vent at the lower back panel, and a hemmed bottom. The dress is fully lined and reaches below the knee.
The applicable subheading for the coat of style 8919 will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: other: other: Women’s. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the dress of style 8919 will be 6104.43.2010, 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 (con): Dresses: of synthetic fibers: other: women’s. The duty rate will be 16 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/.
The coat of style 8919 falls within textile category designation 635; the dress of style 8919 falls within textile category designation 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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