CLA-2-62:RR:NC:TA:360
Ms. Kay Morrell
JCPenney Purchasing Corporation
6501 Legacy Dr. MS 2316
Plano, TX 75024
RE: The tariff classification of women’s garments from China, Indonesia, Korea and/or Vietnam
Dear Ms. Morrell:
In your letter dated May 20, 2009, you requested a classification ruling. Your samples will be returned as requested.
Style #1597 consists of a woman’s blouse, belt and camisole. The blouse and camisole are constructed from 100% polyester woven fabric. The belt is constructed from PVC. The blouse and belt are a set. The pullover blouse is sleeveless and features a banded collar, a v-neckline, a partial front opening secured by three buttons and loops closure, string belt loops, 6 inch side vents and a hemmed bottom. The pullover camisole extends from the bust to below the waist and features adjustable spaghetti shoulder straps, 3 inch side vents and a hemmed bottom. The top edge is cut straight across from side seam to side seam. The garments are attached at the shoulder by means of a thread loop but can be easily separated without damaged to either garment.
Style #3890 is a woman’s suit-type jacket and belt. The suit-type jacket is constructed from 74% polyester, 22% rayon and 4% spandex woven fabric and the belt is constructed from 100% polyurethane. The jacket and belt are a set. The jacket extends from the shoulders to slightly below the waist and is composed of three panels. The collarless jacket features a round neckline, ¾ length sleeves, a full lining, a full front opening secured by four buttons and a hemmed bottom. The belt is secured through side slit loops.
Style #4287 is a woman’s woven twill skirt with a PVC belt. The skirt will be constructed from 74 percent polyester, 22 percent rayon and 4 percent spandex or 72 percent polyester, 27 percent rayon and 1 percent spandex woven fabric. The PVC belt is 1 1/2 inches wide and has a metal buckle and metal grommets. The skirt features a flat waistband, a rear zipper opening with a hook and loop closure, four belt loops, pleats on the lower half of the garment and a hemmed bottom.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The skirt, blouse and jacket impart the essential character of each set.
The applicable subheading for the blouse and belt will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The duty rate will be 26.9 percent ad valorem.
The applicable subheading for the camisole will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the style #3890 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (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): suit-type jackets and blazers: of synthetic fibers: other: women’s. The duty rate will be 27.3 percent ad valorem.
The applicable subheading for the skirt, style #4287 (either fabrication) will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts and divided skirts, of synthetic fibers, other, women’s. The duty rate 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 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division