The tariff classification of a woman’s pullover and necklace from China.

N055759 April 9, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 7117.19.9000 Ms. Krystal Mehnert Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a woman’s pullover and necklace from China. Dear Ms. Mehnert: In your letter dated March 24, 2009 you requested a classification ruling. As requested, your samples are being returned to you. Style B396207FA consists of a women’s pullover and a detachable necklace that is attached inside the rear neckline by means of a chain link stitch loop and two tiny metal snaps. The necklace is easily removed and can be worn separately. The garment is a woman’s “DKNYC” label cut and sewn pullover constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a scooped front neckline with capping, close fitting elbow length hemmed sleeves, and a hemmed garment bottom. The necklace is composed of five chains ranging in size from 18 to 24 inches of various styles made of base metal. Two of the chains feature faux plastic gems and one chain features acrylic letters identifying the trademarked “DKNY”. The composition of the chains is 70% metal alloy, 15% acrylic, 10% iron, and 5% polyester. The applicable subheading for the pullover of style B396207FA will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’: other. The duty rate will be 16.5%. The applicable subheading for the necklace of style B396207FA will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.”. The duty rate will be 11% 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/. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division