CLA-2-61:OT:RR:NC:TA:361
Mr. Lee Ald
505 Sonoma Corp.
d/b/a GIC International
1340 Commerce Street, Suite K
Petaluma, CA 94954
RE: The tariff classification of a woman’s top from China
Dear Mr. Ald:
In your letter dated January 4, 2008 you requested a classification ruling.
Style 1001 is a woman’s top constructed from 90 percent nylon and 10 percent spandex knit fabric. The garment features adjustable spaghetti straps, a tubular bottom, a scooped neckline and capping finishing the neckline in the front and back. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. You mention there are two colors for this garment, nude which is designated as 1001-SN basic and wine which is designated as 1001-SNF2.
You suggest classification under 6108.92.0015 as underwear. This garment is not considered underwear of 6108. The garment is not designed to be worn under clothing. It is designed to be seen when worn.
The applicable subheading for style 1001 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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 1001 falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division