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NY L85402





July 5, 2005

CLA-2-62:RR:NC:N3:360 L85402

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030; 6206.10.0050; 6206.10.0040; 6109.10.0060

Jennifer Scott
Customs Compliance Manager
Expeditors
21318 64th Avenue South
Kent, WA 98032

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

Dear Ms. Scott:

In your letter dated June 3, 2005, on behalf of Tommy Bahama Group Inc., you requested a classification ruling. The samples submitted with your request will be returned as requested.

Style IW3147 is a women’s shirt made from two types of woven fabric. The entire back panel, sleeves, collar, placket and small portions of the front panels consist of 55% silk and 45% cotton woven fabric and the remainder of the garment, the majority of the front panels and cuffs, are constructed of the 98% silk/2% spandex gathered woven fabric. The shirt features a pointed collar, long sleeves with button cuffs, a full front placket opening secured by six buttons, a hemmed bottom and a partially elasticized segment on the center back panel.

As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, the 55% silk/45% cotton fabric comprises 60% of the garment and provides the essential character to the garment.

Style IW3148 is a women’s shirt made from two types of woven fabric: crushed velvet consisting of 82% rayon and 18% silk and georgette fabric of 100% silk. The shirt features a pointed collar, long sleeves with button cuffs, a full front opening secured by seven buttons and a hemmed bottom with side slits. The different components are interspersed throughout the garment with no one fabric predominating. Garments made up of two different types of fabric are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, neither of the different woven fabrics imparts the essential character to the garment. The garment, therefore, will be classified using GRI 3(c), which states that classification is based upon the provision which occurs last in numerical order among those which equally merit consideration. As such, the garment is classifiable under the subheading in 6206, HTS, for shirts of man-made fibers.

Style TW30258 consists of two garments tacked together at the bottom. The outer garment is constructed from 100% silk woven fabric decorated with beads. The inner garment is constructed from 96% cotton and 4% spandex knit fabric. The two garments are easily separable, thus the style is classified as two separate garments.

The outer portion of style TW30258 is a pullover blouse with long hemmed sleeves, a V shaped neckline and a plain, hemmed bottom. The inner portion of style TW30258 is a tank top with shoulder straps under 2 inches in width, a U shaped neckline in front, a racer back and a self-finished bottom.

The applicable subheading for Style IW3147 will be 6206.10.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of silk or silk waste, other: other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for Style IW3148 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 26.9 percent ad valorem.

The applicable subheading for the woven blouse of style TW30258 will be 6206.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of silk or silk waste, other: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the knitted top of style TW30258 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton, women’s or girls’: tank tops: women’s. The duty rate will be 16.5 percent ad valorem.

Style IW3148 falls within textile category designation 641; style IW3147 falls within textile category designation 840; the outer blouse of style TW30258 falls within textile category designation 741 and the knitted top of style TW30258 falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

You have also asked about the correct method of marking the country of origin and fiber content for the submitted garments. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Customs ruled in T.D. 54640(6) (July 15, 1958), that shirts, blouses, coats, sweaters and similar wearing apparel must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.

Please note that style TW30258 consists of two garments. For Customs purposes, each garment must be marked with the country of origin in the manner stated above.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. Information on these labeling requirements may be obtained at the FTC website at WWW.FTC.GOV.

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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