CLA-2-61:RR:NC:WA:361 NY J86997
6204.63.3510
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
Counselors at Law
245 Park Avenue – 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of five women’s garments from Hong Kong or China.
Dear Mr. Evan:
In your letter dated July 28, 2003, you requested a classification ruling for five women’s garments on behalf of Mast Industries, Inc. The items will be returned as requested.
Style 161-730 is a cardigan constructed from 80 percent cotton, 20 percent polyester terry knit fabric with more than nine stitches per cm in the horizontal direction. The cardigan has a full front opening with a zipper closure, a turtleneck, when completely zipped, long sleeves with cuffs, zippered slash pockets, and a banded bottom.
Style 161-717 is a pair of trousers constructed from 80 percent cotton, 20 percent polyester terry knit fabric. The capri length pull-on pants have an elasticized waistband with a drawstring and hemmed leg openings.
Style 162-572 is a skirt constructed from 93 percent nylon, seven- percent spandex terry knit fabric. The short skirt has an elasticized waistband with a drawstring and a hemmed bottom.
Style 161-585 is a pair of trousers constructed from 100 percent nylon knit fabric. The pants have a narrow elasticized waistband with an “O” ring at the center, and hemmed leg openings.
Style 159-150 is a pair of trousers constructed from 100 percent polyester woven fabric. The pants have a front opening with a tie closure and hemmed leg openings.
You have indicated that all of these garments will be sold via the Victoria’s Secret catalogue in the swimwear section as beach “cover ups.” As such, you recommended that they be classified in headings 6108 or 6208 as beach robes.
However, the cardigan, pants and skirt are not similar to the exemplars found in the Explanatory Notes to headings 6108 or 6208, and are, therefore, classified in the headings for the specific named items.
The applicable subheading for style 161-730 will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters and similar articles…knitted or crocheted: Of cotton: Women’s. The duty rate will be 16.9% ad valorem.
The applicable subheading for style 161-717 will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of cotton. The duty rate will be 15.1% ad valorem.
The applicable subheading for style 162-572 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…skirts…knitted or crocheted: Of synthetic fiber. The duty rate will be 16.1% ad valorem.
The applicable subheading for style 161-585 will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers…knitted or crocheted: Of synthetic fiber. The duty rate will be 28.4% ad valorem.
The applicable subheading for style 159-150 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…trousers: Of synthetic fiber. The duty rate will be 28.8% ad valorem.
Style 161-730 falls within textile category designation 339; style 161-717 falls within textile category designation 348; style 162-572 falls within textile category designation 642; styles 161-585 and 159-150 falls within textile category designation 648. Based upon international textile trade agreements these categories from China or Hong Kong 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 Angela De Gaetano at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division