The tariff classification of women’s garments from China

N281314 January 6, 2017 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6114.30.1020 Mr. Jim McDermott Destination Maternity Corporation 232 Strawbridge Drive Moorestown, NJ 08057 RE: The tariff classification of women’s garments from China Dear Mr. McDermott: In your letter dated November 9, 2016, you requested a tariff classification ruling. Your samples will be returned as requested. Style 90157 is composed of two garments attached at the shoulders by means of a thread loop; the garments can be separated without damage to either garment. The outer garment of style 90157 is a woman’s blouse constructed from 100% polyester woven fabric. The loose-fitting blouse features a V-shaped neckline in the front, a single button closure in the back, long sleeves with elasticized ends, and a hemmed bottom. The inner garment of style 90157 is a camisole styled woman’s top composed of 100% polyester knit fabric. The top provides sufficient bust coverage, extends from the bust to below the waist in front, and extends to mid-thigh in the back. The garment features a V-shaped front neckline, oversized armholes, adjustable shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. In your letter, you requested classification of style 90157 under subheading 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS). However, although the two garments appear to be permanently attached at the shoulders, they are simply attached by means of a thread loop. Removing the loop detaches the two garments without damaging either garment. Note 14 to Section XI of the HTSUS states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, style 90157 is considered to consist of two separate garments.The applicable subheading for the outer garment of style 90157 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the inner garment of style 90157 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 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 https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division