CLA-2-61:RR:NC:WA:361 NY H87359
Ms. Nancy Morgan, President
Dreamsacks, Inc
271 Morton Street
Ashland, Oregon 97520
RE: The tariff classification of a woman’s tank top with a matching carrying bag from China.
Dear Ms. Morgan:
In your letter dated January 18, 2002, you requested a classification ruling for a woman’s knit tank top with a matching carrying bag. The garment and bag are being returned as you requested..
Style CM900 is a woman’s tank top constructed from 100percent silk knit fabric. The tank top has 1 ¾ inch shoulder straps; a U-shaped neckline in front and back; and a plain, hemmed bottom. The tank top is packaged inside a matching silk bag and both are sold together at retail.
The tank top and bag are considered to be a composite good in accordance with GRI 3(b). They are adapted to each other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. The tank top provides the essential character to the unit, therefore, both the tank top and the carrying bag will be classified under the HTS number for the garment and both items will fall within the same textile category designation.
The applicable subheading for the tank top and carrying bag will be 6109.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Containing 70% or moe by weight of silk or silk waste: Women’s or Girls’. The duty rate will be 5.5 percent ad valorem.
The tank top and carrying bag fall within textile category designation 739. Based upon international textile trade agreements, category 751 from China is neither subject to a visa requirement nor to quota restraints.
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 Angela De Gaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division