United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D86074 - NY D86122 > NY D86095

Previous Ruling Next Ruling


January 20, 1999

CLA-2-62:RR:NC:TA:360 D86095

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.30.3040; 6206.40.3030; 6211.42.0070

Mr. Ed Lau
New Bay Corp.
525 Seventh Avenue
Room 707
New York, NY 10018

RE: The tariff classification of women’s upper body garments from China or Hong Kong

Dear Mr. Lau:

In your letter dated December 15, 1998, you requested a classification ruling.

Style VT 20 is a woman’s vest consisting of knit and woven components. The knitted portion is constructed from 55 percent ramie and 45 percent cotton and the woven portion is constructed from 100 percent cotton corduroy. The garment features oversized armholes, a V-neckline, a rib knit bottom and a full front opening secured by four buttons. The back panel, trim around the neck, arms and front openings are of the knit fabric. The front panels are composed of corduroy squares that are crocheted together and attached to the back panel at the shoulders and side seams. Neither the knit nor the woven portion imparts the essential character to the garment. The garment therefore will be classified based on GRI 3(c), which states that classification is based upon the provision which occurs last in numerical order among those which equally consider merit. As such, the vest is classifiable under heading 6211, HTS.

Style VT 120 is a woman’s blouse composed of knit and woven components. The garment simulates a pullover with an attached vest. The woven components are constructed from 100 percent cotton fabric and consists of the back and front panels. The knitted components are constructed from 65 percent polyester and 35 percent cotton and consist of the sleeves, collar and inner front panel. The garment features long sleeves, a collar, and shoulder pads; the vest has a full front opening secured by five buttons. The front panels are embellished with embroidery and a contrasting colored trim.

Style VT 121 is a woman’s blouse composed of knit and woven components. The garment simulates a pullover with an attached vest. The woven components are constructed from 100 percent cotton corduroy and consist of the front and back panels. The knitted components are constructed from 65 percent polyester and 35 percent cotton and consist of the sleeves and inner front panel. The garment features long sleeves, a turtleneck collar and shoulder pads; the vest has a full front opening secured by four buttons and embroidery.

Style 16541 is a woman’s blouse constructed from knit and woven components. The garment simulates a pullover with an attached vest. The vest portion of the garment consists of two woven fabrics of different fiber compositions: The front panels are constructed from open work fabric of 51 percent polyester, 32 percent rayon and 17 percent linen while the back panel is constructed from 40 percent polyester, 40 percent rayon and 20 percent linen. The knitted components are constructed from 65 percent polyester and 35 percent cotton and consist of the sleeves and the inner front panel of the garment. The garment features short sleeves, a round neckline, shoulder pads, a tie belt on the back panel and a full front opening secured by one button.

The essential character of styles VT 120, VT 121 and 16541 is imparted by the woven components. Therefore, as provided by GRI 3(b), the garments will be classified under heading 6206, HTS.

The applicable subheading for style VT 20 will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: vests. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for styles VT 120 and VT 121 will be 6206.30.3040, Harmonized Tariff schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of cotton: other: other: other: women. The duty rate will be 15.9 percent ad valorem.

The applicable subheading for style 16541 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other; other: women’s. The duty rate will be 27.8 percent ad valorem.

Style VT 20 falls within textile category designation 359; styles VT 120 and VT 121 fall within textile category designation 341 and style 16541 falls within textile category designation 641. Based upon international textile trade agreements products of China and Hong Kong are currently subject to a visa requirement and quota restraints.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Patricia Schiazzano at (212) 466-5866.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: