The tariff classification of four women’s garments from China

 N296123 May 11, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6114.30.1020 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of four women’s garments from China Dear Mr. Kim: In your letter dated April 12, 2018, you requested a tariff classification ruling. As requested, your samples will be returned. Style: INC314920001 is a woman’s pullover constructed from 100 percent nylon mesh knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a round collar with a one button closure at the center back neckline creating a keyhole opening, a sewn on layer of fabric across the upper front panel, exposed shoulders (cold shoulder effect), long sleeves with elasticized cuffs and a hemmed bottom extending to below the waist. The garment does not have sufficient shoulder coverage, precluding it from heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). The pullover has characteristics common to garments of heading 6110, HTSUS. Style INC872430001 is a woman’s sleeveless pullover constructed from 95 percent polyester and 5 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a round neckline with a keyhole opening at the center front, a two button closure at the center back neckline creating a keyhole opening, hemmed armholes, and a hemmed bottom extending to below the waist. The garment does not have sufficient shoulder coverage, precluding it from heading 6106, HTSUS. The pullover has characteristics common to garments of heading 6110, HTSUS. Style INC672430001 is a woman’s sleeveless top constructed from 95 percent polyester and 5 percent Spandex knit fabric. The garment features a high U-shaped front neckline, oversized armholes, a V-shaped modified racer back and an elasticized hemmed bottom. Although the garment provides sufficient bust coverage, it lacks sufficient shoulder coverage, precluding it from heading 6106, HTSUS and from heading 6110, HTSUS. Style INC166600001 is a woman’s pullover constructed from 95 percent polyester and 5 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a round neckline with a two button closure at the center back neckline creating a keyhole opening, exposed shoulders (cold shoulder effect), short hemmed bell sleeves, and a hemmed bottom extending to below the waist. The pullover lacks sufficient shoulder coverage for classification in heading 6106, HTSUS. The pullover has characteristics common to garments of heading 6110, HTSUS. Consequently, the applicable subheading for styles INC314920001, INC872430001 and INC166600001 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style INC672430001 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division