CLA-2-62:OT:RR:NC:TA:360
Yiu Ting Chow
Amelotte International Corporation
213 West 35th Street
Suite 302
New York, NY 10001
RE: The tariff classification of women’s wearing apparel from China
Dear Sir/Madam:
In your letter dated October 18, 2007, you requested a classification ruling.
Submitted sample, style 007, is a woman’s dress composed of crocheted and woven components. The upper portion of the dress is constructed from 100 percent cotton crochet and the lower portion is constructed from 100 percent cotton woven fabric. The dress is sleeveless and features a V-neckline, ¾ inch wide shoulder straps, an empire waist, two pockets on the front and lace trim at the hem.
Submitted sample, style 008, is a woman’s blouse composed of crocheted and woven components. The upper portion of the blouse is constructed from 100 percent cotton crochet and the lower portion is constructed from 100 percent cotton woven fabric. The blouse features a shaped front neckline, a partial front opening secured by three buttons, shoulder straps, and an elasticized empire waist.
Submitted sample, style 014, is a woman’s blouse composed of crocheted and woven components. The upper portion of the blouse is constructed from 100 percent cotton crochet and the lower portion is constructed from 100 percent cotton woven fabric. The blouse features a scooped neckline with a partial opening secured by a button and loop closure, an elasticized empire waist and measures 1 ½ inches in width at the shoulders.
The woven component imparts the essential character of the garments, therefore, the garments will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garments are classified under the heading for women’s dresses of cotton, women’s blouses of cotton and women’s other garments of cotton.
The applicable subheading for style 007 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem.
The applicable subheading for style 008 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women’s. The duty rate will be 15.4 percent ad valorem.
The applicable subheading for style 014 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Style 007 falls within textile category 336 and styles 008 and 014 fall within textile category designation 341. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division