The tariff classification of women’s garments from India and Indonesia

N229384 August 17, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Ann Garyn – Building 4 Chico’s FAS, Inc. 11215 Metro Parkway Fort Myers, Florida 33966 RE: The tariff classification of women’s garments from India and Indonesia Dear Ms. Garyn: In your letter dated August 1, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style 1M203217 is a woman’s sleeveless pullover that is constructed from 100% nylon knitted mesh fabric (the front panel) and 61% cotton 39% modal finely knitted fabric (inner front panel lining and back panel). The garment features embroidery on the front panel, a rounded front neckline, a high rear neckline, a cut fabric finish on the front panel bottom, and a straight hemmed bottom on the front panel lining and rear panel. The garment extends to below the waist. The country of origin of the garment is India. The essential character is given by the knitted mesh fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) noted. Style 1M203209 is a woman’s sleeveless pullover that is constructed from 90% polyester 5% spandex 5% other knitted mesh fabric (the front panel) and 60% cotton 40% modal finely knitted fabric (inner front panel lining and back panel). The outer surface of the front panel is decorated with sequins and a sporadic stitch design which appears to contain metallic yarn that outlines only limited portions of the front panel. The garment features a rounded front neckline, a high rear neckline, mesh fabric trim at the neckline and armhole openings, and a straight hemmed garment bottom. The garment extends to below the waist. The country of origin of the garment is Indonesia. The essential character is given by the knitted mesh fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) noted. Style 1M203258 is a woman’s sleeveless pullover that is constructed from 74% cotton 26% nylon lace-like warp knitted fabric (the front panel) and 60% cotton 40% modal finely knitted fabric (inner front panel lining and back panel). The garment features a rounded front neckline, a high rear neckline, a scalloped finish at the front panel bottom, and a straight hemmed bottom on the inner front panel lining and back panel. The garment extends to below the waist. The country of origin of the garment is India. The essential character is given by the lace-like warp knitted fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) noted. Style 1M203244 is a woman’s sleeveless pullover that is constructed from 100% nylon knitted mesh fabric (the front panel) and 60% cotton 40% modal finely knitted fabric (inner front panel lining and back panel). The outer surface of the front panel is decorated with sequins and contrast color stitching designs. The garment features a rounded front neckline, a high rear neckline, mesh fabric trim at the neckline and armhole openings, and a straight hemmed garment bottom. The garment extends to below the waist. The country of origin of the garment is Indonesia. The essential character is given by the knitted mesh fabric which comprises the front panel of the pullover, General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for styles 1M203217, 1M203209, and 1M203244 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: 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 1M203258 will be 6110.20.2079, HTSUS, which provides for Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% 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