CLA-2-61:OT:RR:NC:TA:359
Ms. Cindy Jones
Cargo Link International
881 So. 3760 West
Salt Lake City, UT 84104
RE: The tariff classification of women’s garments from China
Dear Ms. Jones:
In your letter dated September 25, 2008, you requested a tariff classification ruling on behalf of Billingsley Design, LLC.
Style WUGCAM-08A is a woman’s top constructed from 65 % modal rayon 30% polyamide 5% elastane knit fabric. The garment features spaghetti straps, a tubular bottom, no seams, a scooped neckline in front and elasticized capping finishing the neckline in the front and back. The upper half of the back is exposed.You suggest classification under subheading 6109.90.80 as a tank top, of other materials. As there is not sufficient back coverage, headings 6109 and 6110 are precluded. Since modal is a rayon fiber it is classifiable under garments of man-made fiber.
Style WUGCAP-08B is a woman’s short cap-sleeved pullover constructed from 65% modal rayon 30% polyamide 5% elastane knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a rounded neckline, and a hemmed garment bottom.
Style WUGLSV-08C is a woman’s pullover constructed from 65% modal rayon 30% polyamide 5% elastane knit fabric. The outer surface of the garment measures more than nine stitches per two centimeter in the direction that the stitches per two centimeters in the direction that the stitches were formed. The cut and sewn garment features a rounded neckline, long sleeves and a hemmed garment bottom.
Styles WUGCAP-08B and WUGLSV-08C both have a fabric weight of 280 grams/square meter which precludes classification under 6109.90.8030, HTSUS. Accordingly, the man-made fiber garments are properly classified as other pullover garments under 6110.30.3059, HTSUS.
The applicable subheading for style WUGCAM-08A will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for styles WUGCAP-08B and WUGLSV-08C will be 6110.30.3059, Harmonized Tariff Schedule of the United States (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%.
Styles WUGCAM-08A, WUGCAP-08B and WUGLSV-08C fall within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division