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NY K83740





April 1, 2004
CLA-2-62:RR:NC:N3:360 K83740

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030

Bernadette Purcell
Import Compliance
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262

RE: The tariff classification of women’s reversible garments from China

Dear Ms. Purcell:

In your letter dated March 4, 2004, you requested a classification ruling. The sample submitted with your request will be returned as requested.

Style A02651 is a women’s reversible blouse with one outer shell constructed from 100 % polyester woven jacquard fabric and the other shell constructed from 80 % rayon, 18% nylon and 2 % spandex knitted fabric. The garment features a round neckline, long sleeves and a full front opening secured by five buttons. The garment reaches the waist.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case because the garment is reversible, neither the woven shell nor the knitted shell imparts the essential character. Therefore, classification will be in the heading which occurs last, namely, the subheading for the shell in chief weight of polyester woven fabric.

The applicable subheading for style A02651 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. The rate of duty will be 26.9 percent ad valorem.

Style A02651 falls within textile category designation 641. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our 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.

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 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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