CLA-2-61:S:N:N5:361 893522
Ms. Carol Vincent
Gilda Marx Inc.
5340 Alla Road
Los Angeles, California 90066
RE: The tariff classification of women's garments from Taiwan.
Dear Ms. Vincent:
In your letter dated December 23, 1993, you requested a tariff
classification ruling for five garments. The garments are
designated styles 742411, 742421, 742413, 742431, and 742451. Your
samples are being returned, as you requested.
Style 742411 is a leotard constructed from three types of knit
fabric. The three fabrics, designated A, B, and C, are constructed
from the following fibers. Fabric A (grey fabric), is 54% cotton,
36% polyester and 10% spandex; fabric B (red fabric), is 58%
polyester, 32% cotton, and 10% spandex; fabric C (grey with red
stripe fabric), is 53% cotton, 37% polyester, and 10% spandex.
Fabric C is used for approximately half of the front of the leotard
and the shoulder straps; Fabric B is used for the entire back
(except for a 2.5 inch horizontal strap), and for two panels in the
front; Fabric A is used for the horizontal back strap and a small
portion of the front. The relative weights of the three fabrics
used are: Fabric A, 17.7%; Fabric B, 44.7%; Fabric C, 37.7%. The
relative values of the three fabrics are: Fabric A, 17.5%, Fabric
B, 44.5%, Fabric C, 38%. None of the three fabrics provides the
essential character to the garment.
Style 742413 is considered two garments, consisting of a top
and suspender bottom attached with a single row of stitches at the
shoulder. One garment is an abbreviated top covering the bust with
shoulder straps approximately 1 inch in width. The front portion
is lined. It is constructed from 54% cotton, 36% polyester and 10%
spandex knit fabric. The second garment is akin to a thong used
for exercise, but also has suspender like straps. This second
garment is constructed from 53% cotton, 37% polyester and 10%
spandex knit fabric. The garments can be detached easily without
structural damage to either garment, and therefore, are classified
as separate garments.
Style 742421 is a unitard constructed from the same three
fabrics noted above. Fabric C is used for approximately half of
the front of the unitard and the shoulder straps; Fabric B is used
for the entire back (except for a horizontal strap), and for two
panels in the front; Fabric A is used for the horizontal back strap
and a small portion of the front. The relative weights of the
three fabrics are: Fabric A, 9.2%; Fabric B, 58.6%; Fabric C,
32.5%. The relative values of the three fabrics are: Fabric A,
9.2%, Fabric B, 58%; Fabric C, 32.3%. None of the three fabrics
provides the essential character to the garment.
Style 742431 is a T back abbreviated top with a U shaped
neckline in front and shoulder straps approximately 1 inch in
width. The garment does not reach the waist. It is constructed
from the same three fabrics noted above. Fabric C is used for
approximately half of the front of the garment and the front
portion of the shoulder straps; Fabric B is used for an elasticized
bottom, approximately 1 inch in width; Fabric A is used for the
balance of the front, the back T and straps. Fabric A provides the
essential character to the garment.
Style 742451 is a pair of shorts with an elasticized
waistband, one inch overlays on each side, extending the length of
the shorts. The shorts are constructed from 54% cotton, 36%
polyester and 10% spandex knit fabric.
Classification of styles 742411 and 742421 is based on GRI
3(c) which states that when no portion provides the essential
character to an item, classification is based upon the number which
appears last in the tariff among those under consideration. The
applicable subheading for these styles, therefore, will be
6114.30.2010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other garments, knitted, of man-made
fibers, bodysuits and bodyshirts containing 5% or more elastomeric
yarn. The rate of duty will be 34.3 percent ad valorem.
The applicable subheading for styles 742431, and the top
portion of 742413 will be 6114.20.0010, Harmonized Tariff Schedule
of the United States (HTS), which provides for other garments,
knitted, of cotton, tops for women or girls. The rate of duty will
be 11.5 percent ad valorem.
The applicable subheading for the bottom of style 742413 will
be 6114.20.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other garments, knitted, of cotton, for
women or girls. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for style 742451 will be
6104.62.2030, Harmonized Tariff Schedule of the United States
(HTS), which provides for women's...shorts...knitted or crocheted,
of synthetic fibers. The rate of duty will be 16.7 percent ad
valorem.
Styles 742411, 742421 fall within textile category designation
659; styles 742431 and the top portion of 742413 fall with textile
category 339; the bottom portion of style 742413 falls within
textile category 359; style 742451 falls within textile category
348. Based upon international textile trade agreements, products
of Taiwan are subject to quota restraints and a visa requirement.
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 the
result of international bilateral agreements which 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