The tariff classification of women’s garments from China

N173616 July 14, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3020; 6110.30.3059; 6114.30.1020 Mr. T. C. Li HMS Productions 250 West 39th Street NY, NY 10018 RE: The tariff classification of women’s garments from China Dear Mr. T. C.: In your letter dated June 29, 2011, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style 69418 consists of two women’s garments, a sweater and a top. The outer garment is a sweater constructed of a novelty warp knitted 100% polyester fabric. The sweater features a rounded front neckline with knitted fabric capping, three-quarter length dolman sleeves with hemmed bottoms, and a straight hemmed garment bottom. The inner garment is a top that is constructed from 100 percent polyester knit fabric. The top features adjustable spaghetti straps, a straight neckline in front and back and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Style 43389 is a women’s upper body garment referred to as a “shrug”. The garment is constructed from 62% viscose rayon and 38% nylon knit fabric. The garment features self start ¾ length sleeves, a full front opening with one hook and loop closure, a back that extends approximately 18 inches in length and a self start bottom. The garment has shoulder coverage and sufficient bust coverage. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070, garments knitted or crocheted, of man-made fiber, other, other. The garment has sufficient bust coverage, and therefore is correctly classified as a top, under HTS 6114.30.1020. Style 66962 is a woman’s short sleeve pullover that is constructed of 53% cotton 37% viscose 10% nylon jersey fabric. The rectangular shaped garment has an oversized body styling and exhibits the appearance of a poncho due to the batwing construction over the arms extending to the elbow area. The side seams of the front and back panels are sewn beginning at the bottom of the garment extending up approximately 14-1/2 inches on the submitted size medium sample. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features v-shaped front neckline with ribbed knit trim and a novelty knit design at the garment bottom. A novelty knit panel approximately 2-1/4 wide extends vertically from the top shoulder edge down the side seam area to the garment bottom. The pullover extends to the hip area. Style 66962 has the coverage and styling of an other pullover garment of Heading 6110. Style 68826 is a “cable & gauge” label women’s pullover that is constructed of 62% polyester 35% rayon 3% spandex jersey fabric. The garment has the appearance of a poncho due to the batwing construction over the arms that extends to the forearm area. The side seams of the front and back panels are sewn beginning at the bottom of the garment extending up approximately 15 inches on the submitted size medium sample. A draped side silhouette is created by diagonally shaped edges on the front and back panels that extend out from the side seams of the garment. The outer surface of the pullover measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a cowl collar at the rounded front neckline and a curved garment bottom that is trimmed with faux jewel beading. The pullover extends from the shoulders to the hip area at the garment sides and to the upper thigh area at the front and back of the garment. Style 68826 has the coverage and styling of an other pullover garment of Heading 6110. The applicable subheading for the style 69418 sweater will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for the style 69418 top and style 43389 will be will be 6114.30.1020, HTSUS, which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style 66962 will be 6110.20.2079, 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% ad valorem. The applicable subheading for style 68826 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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