CLA-2-62:RR:NC:N3:360 K88084
Srini Parvathaneni
Tramp
1407 Broadway - Suite 517
New York, NY 10018
RE: The tariff classification of women’s upper body garments from India
Dear Ms. Parvathaneni:
In your letter dated July 20, 2004, you requested a classification ruling.
Three samples, which you describe as ponchos, were submitted with your request. All of the samples are made from 100 percent polyester woven fabric.
Styles GCT9997 and FK914 are upper body garments. There is an opening in the center to go over the wearer’s head. These garments have no arm openings and hang loosely from the shoulders reaching the waist and covering the elbows.
Style GR925 item is a cape-like article. The pullover has an opening in the center to go over the wearer’s head. It extends to the bust line but does not cover the elbows.
You have suggested classification for all three styles under subheading 6214.40.0000, HTS, as a scarf or shawl of artificial fibers. Style GR925, which covers only the bust line, qualifies as a shawl but under a different subheading based on its fiber content. Styles GCT9997 and FK914 cover the elbows and waist and are excluded from classification as shawls.
The applicable subheading for styles GCT9997 and FK914 BA925 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of man-made fibers. The duty rate will be 16 percent ad valorem.
The applicable subheading for style GR925 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The duty rate will be 5.3% ad valorem
Styles GCT9997 and FK914 fall within textile category designation 659. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. Products of India classified under subheading 6214.30.0000, HTS, based upon international textile trade agreements are not 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division