CLA-2-61:RR:NC:WA:361 NY L82900
Ms. Melba R. Dairo
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of three women’s upper body garments from Taiwan.
Dear Ms. Dairo:
In your letter dated March 14, 2005, you requested a classification ruling for three women’s upper body garments. The samples will be returned, as requested.
Style 4ATN is a woman’s top constructed from 60 percent rayon, 40 percent cotton knit fabric. The top has ½ inch shoulder straps, a U-shaped neckline in front, and a tubular knit bottom. The upper back extends straight across from side seam to side seam.
Style NY25 is also a woman’s top constructed from 80 percent silk, 20 percent cotton crocheted fabric. The fully lined top has ¼ inch adjustable shoulder straps, a V-shaped neckline in front, with a decorative crocheted bow at the center, and a self finished bottom. The upper back extends straight across from side seam to side seam.
Style 634B is a woman’s sweater constructed from 100 percent rayon crocheted fabric, with beading. The fully lined sleeveless sweater has ¼ inch adjustable shoulder straps, a U-shaped neckline in front and back, and a self finished bottom. The fabric of the sweater due to the construction of the stitches, cannot be counted in the direction the stitches were formed.
The applicable subheading for styles 634B will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style 4ATN will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of man-made fibers: Tops: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for style NY25 will be 6114.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: containing 70 percent or more by weight of silk: Tops: women’s. The duty rate will be 0.9% ad valorem.
Style 634B falls within textile category designation 646; style 4ATN falls within textile category designation 639; style NY25 falls within textile category designation 739. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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