The tariff classification of four women’s garments from China

N174993 July 29, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6110.30.3059, 6114.30.1020, 6106.20.2010, 6211.43.0078 Mr. T.C. Li HMS Productions, Inc. 250 West 39th Street NY, NY 10018 RE: The tariff classification of four women’s garments from China Dear Mr. Li: In your letter dated July 11, 2011 you requested a classification ruling. Style 68971 is a “cable & gauge” label women’s pullover made of a 62% polyester, 35% rayon, 3% spandex jersey fabric. The outer surface of the jersey fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. Style 68971 has an oversized body styling and exhibits the appearance of a poncho due to the batwing construction over the shoulders. The garment features a rounded front neckline and a straight garment bottom. Ribbed knit fabric trim is found at the short sleeve armhole openings and extends down the side seams which are vented at the garment bottom. The garment extends to the upper thigh area. Style 67321 is a woman’s shrug style top constructed of 100 % acrylic knit fabric. The garment features novelty trim around the entire garment; armhole openings; and a full front opening with no means of closure. 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 61717 is a woman’s blouse constructed of both woven and knit fabric. The upper portion of the garment is constructed of 100 % polyester woven fabric. The lower portion is constructed of 62 % viscose rayon and 38 % nylon knit fabric. The upper portion features elasticized, hemmed, short sleeves; a partial opening with a two button closure; a stand up collar embellished with rhinestones, sequins and beads; and gathering above the bust. The lower portion features a self start bottom and comprises over 60% of the visible surface area. The knit portion has at least 10 or more stitches per linear centimeter measured in both directions. The knit portion provides the essential character for the garment. Style 67568 is a woman’s jacket constructed of knit and woven components. A portion of the back panel, extending from the nape of the neck to slightly above the waist, is constructed of 93% nylon and 7% spandex knit fabric. The balance of the garment is constructed of 100% polyester woven fabric. The garment features a shawl neckline, long sleeves with cuffs, a self fabric tie at the back, and an unsecured full front opening. The two front panels extend from the shoulders to the hips, and the full back panel extends from the shoulders to the waist. The woven component imparts the essential character of the garment.  We are returning your samples as you requested. The applicable subheading for Style 68971 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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. The applicable subheading for style 67321 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem. The applicable subheading for style 61717 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 67568 will be 6211.43.0078, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls: Of man-made fibers: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 16 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/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division