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 > 2004 NY Rulings > NY K88169 - NY K88210 > NY K88188

Previous Ruling Next Ruling
NY K88188





August 17, 2004

CLA-2-62:RR:NC:N3:360 K88188

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.90.3040; 6114.90.9010

Ms. Melissa Fox
Barthco International, Inc.
721 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of a woman’s knit blouse and a woman’s knit top from China.

Dear Ms. Fox:

In your letter dated July 30, 2004, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.

Style 61-51305 is a women’s top constructed from 56% ramie, 44% crocheted openwork fabric. The top does not reach the waist and features a rounded neckline, a full front opening with button closures, long sleeves, and a tubular knit bottom. This style also includes a satin button-on flower. There is a button at the back of the flower, and the top of the placket has one buttonhole on each side, so that the flower, when buttoned to both sides of the placket, is worn in the center, below the neck.

Style 61-51314 is a women’s blouse constructed from 56% ramie, 44% rib knit fabric. The blouse is waist length and features a rounded neckline, a full front opening with button closures, long sleeves, and a self-finished bottom. The placket is created by a woven ribbon fabric, and the buttonholes are small crocheted loops. The fabric of the blouse has more than ten stitches per centimeter measured in both the horizontal and vertical directions.

The top and flower of style 61-51305 are sold together at retail as a unit. They are adapted to each other, are mutually complementary and together form a whole that would not normally be offered for sale in separate parts. As such, they meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The blouse imparts the essential character to style 61-51305.

The applicable subheading for style 61-51314 will be 6106.90.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blousesknitted or crocheted: Of other fibers. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for style 61-51305 (which includes the top and the flower) will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: of other textile fibers: Tops. The rate of duty will be 5.6 percent ad valorem.

Both styles fall within textile category designation 838. Based upon international textile trade agreements, these categories from China are not currently subject to quota restraints 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.).

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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: