The tariff classification of women’s garments from various undetermined countries

N209468 March 29, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110.30.3059 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Dr. Plano, Texas 75024 RE: The tariff classification of women’s garments from various undetermined countries Dear Ms. Nabors: In your letter dated March 12, 2012, you requested a tariff classification ruling. The four submitted garment samples are being returned as per your request. Style 51465 is a woman’s tank top constructed from 65 percent polyester and 35 percent rayon knit fabric. The garment features a scooped neckline in front and back; two cord shoulder straps measuring less than two inches wide; an embroidered insert extending down the center of the front panel; and a hemmed bottom. The tank top extends below the waist. In your ruling request, you recommended classification of style 51465 under Heading 6114. However, the garment possesses the features of a tank top. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. As this garment meets the requirements of Heading 6109, Heading 6114 cannot be considered. Style 54511 is a “Worthington” label woman’s sleeveless pullover constructed of a 95% polyester 5% spandex finely 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 has a high rounded front neckline and a high straight rear neckline. The top of the front and rear panel necklines have self-fabric capping which extends to form a strap approximately ¼ inch wide at either side of the neck. The outer edges of the upper front and rear panels descend diagonally from the front and rear of the wearer’s neck to the underarm area exposing the shoulders. Additional features include decorative beading at the front neckline area, a gathering on the front panel at the top of the bust area, and a straight hemmed garment bottom. The garment extends to below the waist. Style 61317 is an “Allen B by Allen Schwartz” label woman’s sleeveless pullover constructed of a 95% polyester 5% spandex finely 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 has a metal chain with a clasp closure threaded through the top tunneled edges of the front and rear panels. The metal chain serves as a neckband securing the garment in place and joining the top edges of the front and rear panels. The outer edges of the upper front and rear panels descend diagonally from the front and rear of the wearer’s neck to the underarm area exposing the shoulders. The garment features high rounded front and back necklines, a narrow v-shaped vent at the upper rear neckline, and a straight hemmed garment bottom. The garment extends to below the waist. The metal chain and garment are considered to be a composite good, classified under the heading for the pullover which imparts the essential character to the imported article. Style 51230 is an “a.n.a A New Approach” woman’s sleeveless pullover constructed of a 65% polyester 35% rayon jersey fabric with a gold foil print finish on the outer surface. 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 gathered rounded front neckline, a gathered slightly curved rear neckline, self-fabric shoulder straps measuring approximately ½ inch wide, and a curved hemmed garment bottom. The garment extends to below the waist. As described in detail above, Styles 54511, 61317, and 51230 possess styling features of sleeveless pullover garments that provide adequate upper body coverage which are provided for under the exemplars of Heading 6110. In your ruling request, you recommended classification of these garments under Heading 6114. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. As discussed, since these garments meet the requirements of Heading 6110, Heading 6114 cannot be considered. The applicable subheading for style 51465 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for Styles 54511, 61317, and 51230 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers . . . knitted or crocheted: Of man-made fibers: Other: Other: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division