CLA-2-61:RR:NC:TA:354 I89033
Ms. Johanna Jin
J.W.E. Silk Inc.
180 Madison Avenue - 16th Floor
New York, New York 10016
RE: The tariff classification of women’s garments from China.
Dear Ms. Jin:
In your letter dated December 3, 2002, you requested a classification ruling.
The provided sample, style K2107042/877, consists of a women’s singlet and full cut panty. The singlet is constructed of a translucent 100% nylon raschel lace-like fabric. The singlet features a three panel front, side seams, a rounded neckline at the front and back, elasticized trim at the neckline and arm openings, and a hemmed bottom.
The full cut panty is constructed of a translucent 100% nylon raschel lace-like fabric at the upper front panel and two panel garment back. The lower front has leg panels made of a translucent 94% nylon 6% spandex raschel lace-like fabric. The panty features side seams and an elasticized trim waistband.
The applicable subheading for the style K2107042/877 singlet will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shits, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Women’s or girls’: Tank tops and singlets: Women’s. The duty rate will be 32.4 percent ad valorem. In 2003, the duty rate will be 32.2 percent ad valorem.
The applicable subheading for the style K2107042/877 panty will be 6108.22.9020, HTS, which provides for Women's or girls slips, petticoats, briefs, panties . . . knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The duty rate will be 15.8 percent ad valorem.
In 2003, the duty rate will be 15.7 percent ad valorem.
The style K2107042/877 singlet falls within textile category designation 639 and the style K2107042/877 panty falls within textile category designation 652. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Brian Burtnik at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division