CLA-2-62:RR:NC:TA:360
Ms. Darlene Irish
Talbots Import, LLC
1 Talbots Drive
Hingham, MA 02043
RE: The tariff classification of a woman’s pareo, matching bag and fan from China
Dear Ms. Irish:
In your letter dated December 8, 2008, you requested a classification ruling. Your samples will be returned as requested.
Submitted samples, styles 92063010 and 92063013, are a woman’s pareo and matching fabric bag constructed from 100% rayon woven fabric. The pareo wraps around the waist and fastens with a slider/closure made of coconut shell. The pareo is rectangular in shape and measures 64 inches wide and 44 inches long. The matching fabric bag has a zipper closure and is approximately 11 inches wide and 7 inches long and a hand fan made of wood and woven silk fabric.
The pareo, slider/closure and bag are considered a composite good. For such articles, classification is determined by the portion that provides the essential character. For this style, the pareo imparts the essential character; therefore, the pareo and matching bag will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character.
The applicable subheading for the styles 92063010 and 92063013 will be 6211.43.0091, 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 man-made fibers: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the hand fan will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: other: other. The duty rate will be 7 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/.
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