The tariff classification of four women’s garments from China

N233822 October 11, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6114.30.1020, 6104.63.2006; 6104.63.2030 Michael S. McCullough Vandergrift Forwarding Company Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of four women’s garments from China Dear Mr. McCullough: In your letter dated September 25, 2012, you requested a tariff classification ruling on behalf of your client International Intimates Inc. The submitted sample, style 24001, is a woman’s piece constructed cardigan that is constructed from 95% nylon and 5% spandex open work warp knitted lace-like fabric that has an inwrought design featuring a floral pattern. The garment features a full front opening with a zipper closure, long sleeves with self-fabric endings, a piece constructed hood trimmed with 100% polyester woven fabric, and two front patch pockets trimmed with 100% polyester woven fabric at the waist area. The garment extends from the shoulders to below the waist. The submitted sample, style 24002, is a women’s top constructed of 95% nylon and 5% spandex openwork knit fabric. The cropped top features a full front opening with a zipper closure, a hood trimmed with satin, long hemmed sleeves, and a hemmed bottom. The submitted sample, style 24003, is a pair of woman’s shorts constructed of 95% nylon and 5% spandex openwork knit fabric. The lace-like pull-on shorts feature a tube waistband with two metal grommets in front through which is threaded a functional fabric tie belt and hemmed leg openings. The submitted sample, style 24004, is a pair of women’s pants constructed from 95% nylon and 5% spandex openwork knit fabric. The lace like pull-on pants feature a tube waistband segment with two metal grommets in front through which is threaded a functional fabric tie belt and hemmed leg openings. We are returning your samples as requested. The applicable subheading for style 24001 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 24002 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (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 24003 will be 6104.63.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for style 24004 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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, Thomas J. Russo Director National Commodity Specialist Division