CATEGORY: Classification s280

NY K83005

February 25, 2004 CLA-2-61:RR:NC:TA:359 K83005

CATEGORY: Classification

TARIFF NO.: 6110.20.2075; 6110.30.3055; 6211.42.0056; 6114.30.1020

Ms. Theresa Stavola EGL Global Brokerage 55 Johnson Road Lawrence, NY 11559

RE: The tariff classification of three women’s garments from Taiwan and one woman’s garment from Indonesia

Dear Ms. Stavola:

In your letter dated January 30, 2004, on behalf of The Men’s Wearhouse, you requested a tariff classification ruling.

You submitted four samples of women’s garments. Style number ERSL6030 is a woman’s 65% cotton, 35% polyester, sleeveless knit pullover. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-neckline with a lace insert that extends from below the neck to approximately 4 inches from the bottom , and a hemmed bottom.

Style number ERSL6031 is an 80% rayon, 20% linen sleeveless pullover. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features spaghetti straps, a scoop neckline, elasticized side seams, and a hemmed bottom. A decorative vertical overlaid strip made from lace fabric with beadwork is on the front extending from the neckline to the bottom.

Style ERSL1027 is a sleeveless pullover blouse made from 100% cotton, woven fabric. The garment features a half-moon neckline and a hemmed bottom. Woven ruffles are sewn on the front panel.

Style number ERSL6027 is a set comprised of a 100% polyester, knit halter top and a 100% cotton, woven detachable artificial flower that is pinned on the front 2 on the upper left side. The top features straps that tie around the neck, hanger loops and a straight bottom.

The halter-top and artificial flower of style ERSL6027 are considered as a set. The essential character is given by the halter-top. Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted.

The applicable subheading for style ERSL6030, the pullover, will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem.

The HTS subheading for style ERSL6031, the pullover, will be 6110.30.3055, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem.

The HTS subheading for style ERSL1027, the woven blouse, will be 6211.42.0056, which provides for track suits, ski-suits and swimwear, other garments: women’s: of cotton: blouses…and similar upper body garments, excluded from heading 6202: other. The rate of duty will be 8.1% ad valorem.

The HTS subheading for Style ERSL6027, the set, will be 6114.30.1020, which provides for other garments, knitted: of man made fibers: tops: women’s. The rate of duty will be 28.2% ad valorem.

Although style ERSL6027, the set, is classified under one (HTS) subheading, each item in the set requires a separate visa. The halter top falls within textile category designation 639, the flower does not require a visa. Style ERSL6030, the pullover, falls in category 339; style ERSL6031, the pullover, in category 639; and style ERSL1027, the blouse, in category 341. Based upon international textile trade agreements category 341 from Indonesia is subject to quota and visa requirements. Categories 339 and 639, from Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 3

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 Mike Crowley at 646-733-3049.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division