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NY K88211





September 1, 2004
CLA-2-61:RR:NC:WA:361 NY K88211

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.90.1020

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP Counselors at Law
707 Wilshire Blvd. Suite 4900
Los Angeles, CA 90017

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

Dear Mr. Powell:

In your letter dated August 5, 2004, you requested a classification ruling for style 3052 on behalf of Charlotte Russe, Inc. As requested, the submitted sample will be returned.

Style 3052 is a woman’s garment made from three different fabrics. The front inner layer is 100 percent nylon knit fabric, the back is 80 percent polyester, 20 percent spandex knit fabric and the outer layer of the front is 100 percent silk knit mesh fabric. The garment has ½ inch elasticized removable shoulder straps, a back opening with hook and eye closure, and satin ribbon trim on the mesh layer.

As noted above, the garment is made up of different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the fabric of the mesh panel provides the essential character, therefore, the garment is considered to be of silk, containing 70 percent or more by weight of silk.

The applicable subheading for style 3052 will be 6114.90.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Containing 70 percent or more by weight of silk or silk waste; women’s Tops. The duty rate will be 0.9% ad valorem.

Style 3052 falls within textile category designation 739. Based upon international textile trade agreements, category 739 from China is neither subject to quota nor to 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.customs.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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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