CLA-2-61:OT:RR:NC:N3:358
Ms. Krista Engebregtsen
Kohl’s
Imports Compliance Coordinator
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of girls’ knitwear from Guatemala.
Dear Ms. Engebregtsen:
In your letter dated October 4, 2012, you requested a classification ruling. Five styles were submitted for review. The samples will be returned to you as requested.
Four submitted styles GB321, GB131, GB135 and GB231 are two layered garments that are attached at the shoulders by detachable interior plastic strips or threads. The outer garments have abbreviated crop styling and the inner garments have tank top or camisole styling.
Style GB321 is a two piece article consisting of an outer crop top with ¾ length hemmed sleeves and ruffle hem and an inner tank top with tapered shoulder straps. The tank top extends below the waist and features a modified U-shaped neckline in front and back, narrow shoulder straps and a hemmed bottom. The outer top is made of finely knit fabric that is 74% cotton, 19% polyester and 7% metallic thread. The inner tank top is made of finely knit fabric that is 60% cotton, 40% polyester.
Style GB131 is a two piece article consisting of an outer crop top with ¾ length hemmed sleeves and gathered fabric open back and an inner camisole top with spaghetti shoulder straps. The camisole top extends below the waist and features a modified U-shaped front neckline and coverage that extends straight across the back at the bottom of the armholes. The outer top is made of finely knit fabric that is 60% cotton, 40% polyester. The inner camisole is made of finely knit fabric that is 95% cotton, 5% spandex.
Style GB135 is a two piece article consisting of an outer crop top with short hemmed sleeves and hemmed bottom and an inner camisole top with spaghetti shoulder straps. The camisole top extends below the waist and features a modified U-shaped front neckline and coverage that extends straight across the back at the bottom of the armholes. The outer top is made of finely knit fabric that is 60% polyester, 40 % cotton and has openwork peace symbols. The inner camisole top is made of finely knit fabric that is 96% cotton, 4% spandex.
Style GB231 is a two piece article consisting of an outer sleeveless crop top with ruffle fabric at the round neckline and armholes, a hemmed bottom and an inner tank top with tapered shoulder straps. The tank top extends below the waist and features a modified U-shaped neckline in front and back, narrow shoulder straps and a hemmed bottom. The top is made of woven cotton fabric with openwork and eyelet embroidery. The tank top is made of finely knit fabric that is 96% cotton, 4% spandex.
Style GB221 is a short cap sleeve abbreviated top with round neckline. It is made of finely knit cotton fabric.
All styles are sized for girls’ 7-16.
Although the two garments for styles GB321, GB131, GB135 and GB231 appear to be attached at the shoulders, they are simply attached by means of a plastic filament strip or a thread loop. Removing the plastic strip or loop detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (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, styles GB321, GB131, GB135 and GB231 are considered to consist of two separate garments.
The applicable subheading for the outer garment of style GB231 will be 6211.42.0081, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton, other. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the inner garment of styles GB321 and GB 231 will be 6109.10.1065, HTSUS, which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women’s or girls: tank tops and singlets: women’s. The duty rate will be 16.5 percent ad valorem.
The applicable subheading for style GB221, the outer garments of styles GB321 and GB131 and the inner garments of styles 131 and 135 will be 6114.20.0010, HTSUS, which provides for other garments, knitted or crocheted: of cotton: tops, women’s or girls’. The duty rate will be 10.8 percent ad valorem.
The applicable subheading for the outer garment of style GB135 will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted: of man-made fibers: tops, women’s or girls’. The duty rate 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 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division