CLA-2-62:S:N:N5:360 891997
Ms. Patricia Flynn
Tower Group Intl., Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of woven wearing apparel from Canada
Dear Ms. Flynn:
In your letter received in this office on November 5, 1993,
you requested a tariff classification ruling on behalf of Jensen
Design.
All submitted styles are constructed from 100 percent cotton
woven fabric.
Style A-10 is a woman's jacket. The jacket features a full
front opening with no closure and long sleeves with decorative
braid at the wrists and patchwork cuffs. There is decorative braid
around the neck and down the middle of the front panels. The back
of the jacket has decorative braid and trim on either side of the
patchwork design that is in a V shape in the center of the rear
panel. The garment has a straight hemmed bottom.
Style A-12 is a woman's vest. The vest features lapels and a
full opening with a one button closure. There is a stripe of
ribbon down the middle of each front panel and each side of the
rear panel. The rear panel has an attached metal ornament and a
tassel.
Style C-10 is a child's vest as described above.
Style C-12 is a pair of child's pants. The pants have an
elasticized back waist and an adjustable front waist secured by a
velcro closure. The front closure creates a pleat down each pant
leg. The leg openings are hemmed.
Style C-14 is a child's sleeveless dress. The dress features
a two snap closure on each shoulder. The dress has decorative trim
across the front bodice and a tassel is attached at the middle of
the bodice. There is decorative trim around the bottom of the
dress just above the hem.
The applicable subheading for style A-10 will be 6204.32.2030,
Harmonized Tariff Schedule of the United States (HTS), 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):
suit-type jackets and blazers: of cotton: other... other: women's.
The rate of duty will be 10 percent ad valorem.
The applicable subheading for styles A-12 and C-10 will be
6211.42.0070, Harmonized Tariff Schedule of the United States
(HTS), which provides for track suits, ski-suits and swimwear:
other garments: other garments, women's or girls': of cotton...
vests. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for style C-12 will be 6204.62.4050,
Harmonized Tariff Schedule of the United States (HTS), which
provides for women's or girls' suits, ensembles, suit-type jackets
, blazers, dresses, skirts, divided skirts, trousers, bib and brace
overalls, breeches and short (other than swimwear): trousers, bib
and brace overalls, breeches and shorts: Of cotton: other: other:
other...trousers and breeches: girls': other: other. The rate of
duty will be 17.7 percent ad valorem.
The applicable subheading for style C-14 will be 6204.42.3060,
Harmonized Tariff Schedule of the United States (HTS), 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): dresses: of
cotton: other: other...other: girls'. The rate of duty will be
12.6 percent ad valorem.
Goods classified under the following subheadings, which have
originated in the territory of Canada, will be entitled to the
stated rates of duty:
6204.32.2030 -- 5 percent ad valorem
6211.42.0070 -- 4.3 percent ad valorem
6204.62.4050 -- 8.8 percent ad valorem
6204.42.3060 -- 6.3 percent ad valorem
Style A-10 falls within textile category designation 335.
Styles A-12 and C-10 fall within textile category 359, style C-12
falls within textile category 348 and style C-14 falls within
textile category 336.Based upon international textile trade
agreements, products of Canada are not subject to a visa
requirement or quota restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
subject to frequent renegotiations and changes, to obtain the most
current information available, we suggest that you check, close to
the time of shipment, the Status Report On Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport