The tariff classification of women’s knit garments from China

N255373 August 8, 2014 CLA-1-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0010; 6104.63.2006 Mr. Michael J. Mercer Corbett International, Inc. One Cross Island Plaza Suite 203F Rosedale, NY 11422 RE: The tariff classification of women’s knit garments from China Dear Mr. Mercer: In your letter dated July 15, 2014, you requested a tariff classification ruling on behalf of your client, Tanya-B Limited. Your samples will be returned as requested. One submitted unnumbered sample is a woman’s top constructed from 95% cotton and 5% spandex knit fabric. The loose-fitting garment features an unfinished off-the-shoulder neckline, unfinished sleeveless armholes, and a wide ribbed knit bottom. The garment extends from the shoulders to below the waist. A second submitted unnumbered sample is a pair of women’s pants constructed from 88% nylon and 12% spandex knit fabric. The pull-on capri-length pants feature a wide elasticized waistband and hemmed leg openings. The applicable subheading for the unnumbered sample of the woman’s top will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of cotton: other: women’s. The duty rate will be 10.8 percent ad valorem. The applicable subheading for the unnumbered sample the women’s pants will be 6104.63.2006, 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 percent ad valorem. Two additional unnumbered samples of women’s tops cannot be ruled upon because of the presence of inner shelf-bras. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for the two unnumbered samples of women’s tops would be inconsistent with 19 C.F.R. §177.7(b). 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 the 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 Kimberly Rackett at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division