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 > 2007 NY Rulings > NY N004142 - NY N004196 > NY N004173

Previous Ruling Next Ruling
NY N004173

December 29, 2006



TARIFF NO.: 4202.92.1500; 6110.20.2079, 6204.62.4020

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

RE: The tariff classification of women’s garments and a tote bag from Vietnam and China.

Dear Ms. Purcell:

In your letter dated November 30, 2006, you requested a classification ruling. The provided samples will be returned as per your request.

Your sample is a three piece item (Style A7798) consisting of a women’s pullover, capri pants, and a tote bag.

The short sleeve pullover is constructed of a cut and sewn 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a v-shaped neckline, side seams, a vented hemmed bottom, and an embroidery design across the bust. You have indicated the country of origin is Vietnam.

The capri length pants are constructed of a 53% cotton 43% polyester 4% spandex seersucker fabric. The pants feature an elasticized waistband and hemmed legs. You have indicated the country of origin is Vietnam.

The tote bag is constructed with an outer surface cotton textile material. You have indicated the country of origin is China.

 You have indicated that the garments and tote bag will be imported and sold as a unit. Since there is no one Harmonized Tariff number that would cover such a grouping, they must be considered under General Rules of Interpretation 3(b). Under that rule, items that are composite goods or sets may be classified under a single Harmonized Tariff number. The garments and tote bag are not considered a composite good because they are not adapted to one another, not mutually complementary, and do not form a whole that would not normally be offered for sale in separate parts. The garments and tote bag are not considered a set because they are not put together to meet a particular need or carry out a specific activity. Therefore, the garments and tote bag are considered separate articles, and are classified separately.

The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaterand similar articles, knitted or crocheted: of cotton: otherother: other: women’s: other. The duty rate will be 16.5% ad valorem.

The applicable subheading for the pants will be 6204.62.4020, HTSUS, which provides for Women’strousers: Of cotton. The duty rate will be 16.6% ad valorem.

The applicable subheading for the tote bag will be 4202.92.1500, HTSUS, which provides, in part, for travel, sport and similar bags, with outer surface of textile materials, not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The pullover falls within textile category 339, the pants fall within textile category 348, and the tote bag falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.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 Francine Vivona-Brock at 646-733-3049.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: