The tariff classification of women’s knit garments from China and India

 N257645 October 27, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.20.0060; 6110.30.3059; 6104.43.2010 Mr. Michael Skidmore Dynasty International, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of women’s knit garments from China and India Dear Mr. Skidmore: In your letter dated September 23, 2014, you requested a tariff classification ruling on behalf of your client, Potpourri Group Inc. Your samples will be returned as requested. Style WC249 is a woman’s shrug constructed from 100% cotton crocheted fabric. The garment features ¾ length sleeves, and a full-front opening with two button closures. The garment does not reach the waist. Style WC425 is a woman’s cut and sewn pullover constructed from 95% polyester and 5% elastin printed knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a scoop front neckline, a high rear neckline, short hemmed sleeves and a hemmed bottom. The pullover extends from the shoulders to the upper thigh. Style WC425 does not provide sufficient coverage to be classified as a garment of heading 6104, Harmonized Tariff Schedule of the United States, (HTSUS), and is properly classified as a pullover of heading 6110, HTSUS. Style WB567 is a woman’s pull-over dress constructed from 92.4% polyester and 7.6% elastin printed knit fabric. The dress features a V-shaped front neckline with a three button closure, long hemmed sleeves and a hemmed bottom. The dress extends from the shoulders to the mid-thigh. Although you requested classification of style WC249 under subheading 6114.20.0010, HTSUS, the cut of the garment is not that of a top. Consequently, the applicable subheading for style WC249 will be 6114.20.0060, HTSUS, which provides for other garments, knitted or crocheted of cotton, Other: Women’s or girls’. The rate of duty will be 10.8 percent ad valorem. The applicable subheading for style WC425 will be 6110.30.3059, 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 rate of duty will be 32 percent ad valorem. The applicable subheading for style WB567 will be 6104.43.2010, HTSUS, which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted (con.): dresses: of synthetic fibers: other: women’s. 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 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