CLA-2-61:OT:RR:NC:TA:361
Mr. Anthony LoPresti
S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a woman’s knit garment from China
Dear Mr. LoPresti:
In your letter dated October 29, 2008 you requested a classification ruling on behalf of your client KBL Group Intl. Ltd.
The submitted sample, Style S12052779, is a woman’s jumper constructed from 100 percent cotton knit fabric. The sleeveless jumper features a deep, wide V neckline, a cowl neck and a rolled bottom. The garment extends to just above the knee. The back has a snap allowing the back panel to be drawn together in the middle to form a v shaped design.
You indicated that the garment should be classified as a dress. The submitted garment does not provide sufficient coverage to be worn without another upper body garment, a requirement of a dress under heading 6104. Therefore, the garment is classified in heading 6114 as a jumper. You have also suggested exemption from quota in accordance with Chapter 61, statistical note 6. That note only applies to garments classified in heading 6110. Because this style is classified in heading 6114, the statistical note does not apply.
The applicable subheading will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Jumpers. The duty rate will be 10.8% ad valorem. The textile category designation is 359.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division