CLA-2-61:62:OT:RR:NC:TA:361
Ms. Maria Chioccola
Macy’s Merchandising Group
11 Penn Plaza
New York, New York 10001
RE: The tariff classification of a woman’s three piece set from Taiwan
Dear Ms. Chioccola:
In your letter dated October 1, 2008 you requested a classification ruling.
The submitted sample, style 91651, consists of a woman’s top and t-shirt tacked together at the sides and a scarf tacked together at the neckline of the t-shirt. The inner t-shirt is constructed of 95 percent cotton and 5 percent spandex knit fabric. It features a crew neckline, hemmed long sleeves and a hemmed bottom. The outer vest like halter style top garment is constructed of 60 percent rayon, 38 percent nylon and 2 percent spandex knit fabric. The halter style top features a V shaped neckline in front and a full front opening with a two button closure. It has a satin tie closure in the back but essentially no back. It does not extend to the waist all around. The scarf is constructed of 100 percent rayon woven fabric. It is rectangular in shape, measuring 24 inches by 65 inches with fringe on both ends. Because the garments may be easily detached from each other without damage to either one, they are classified as separate garments.
We are returning your sample as requested.
The applicable subheading for the top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem. The textile category designation is 639.
The applicable subheading for the t-shirt will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's t-shirts, tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. The rate of duty will be 16.5% ad valorem. The textile category designation is 339.
The applicable subheading for the scarf will be 6214.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of artificial fibers." The rate of duty will be 5.3% ad valorem. The textile category designation is 659.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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