CLA-2-61:OT:RR:NC:N3:359
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of five women’s garments from China.
Dear Ms. Fox:
In your letter dated June 19, 2009 you requested a classification ruling on behalf of your client Revue, LLC. As requested, your samples are being returned to you.
Style 949217x, is a woman’s “Revue” label garment that is similar to a cape. The garment is constructed from brushed 100% wool knitted fabric. The garment is worn over other garments for warmth and protection from the elements. The garment features a full front opening with no means of closure. The two front panels measure approximately 28-inches in length and are 18-inches wide. The rear panel measures approximately 28-inches in length and 36-inches wide. The garment extends to below the waist at the front and back, and covers the elbows at the sides. The sides of the garment are open except for a one-inch horizontal stitch at the center of the garment side edges. All edges of the garment are trimmed with a 1 x 2 ribbed knit fabric.
Style 949278v, is a woman’s “Revue” label double-breasted style suit-type jacket constructed from brushed 100% wool knitted fabric. The jacket is tailored and has more than three panels, of which two are at the front sewn together lengthwise. The garment features princess seams on the front and back panels, a full front opening with twelve hidden closures, two layered fabric plackets at the front panel edges, a short stand-up collar, long sleeves with vented turned back cuffs, and two patch pockets at the lower front panels. Contrast color piping is found at the panel seams.
Style 949225v, is a woman’s “Revue” label coat that is constructed from brushed 100%wool knitted fabric. The garment extends from the shoulders to the knee area. The garment is worn over other garments for warmth and protection from the elements. The garment features a full front opening with a zipper closure that extends from the garment bottom to the neck at the collar seam, shoulder pads, long sleeves, and inset pockets at the waist area.
Style 949271v, is a woman’s “Revue” label cardigan that is constructed from brushed 100% wool knitted fabric (front panels, back panel & upper sleeve area) and 100% wool 2x2 ribbed knit fabric (comprising the remainder of the long sleeves extending from the ribbed knit self-start bottoms to the upper arm, the collar, and the pocket trim). The outer surface of the fabrics measure more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends from the shoulders to below the waist. The garment features a full front opening with six button closures at the neck and chest area, a turtleneck collar, a pleated back panel, two patch pockets on the front panels, and a loose fitting straight garment bottom.
Style 946903v, is a woman’s “Revue” label sleeveless sweater vest that is constructed from 55% cotton and 45% acrylic reverse jersey knit fabric that measures less than nine stitches per two centimeters counted in the horizontal direction. The garment features a full front opening with three hook and eye closures, oversized armholes, and rabbit fur trim around the collar, armholes, front panels, and garment bottom. The garment extends to below the waist.
The applicable subheading for styles 949217x and 949225v will be 6102.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of wool or fine animal hair. The duty rate will be 55.9 cents/kg + 16.4% ad valorem.
The applicable subheading for style 949278v will be 6104.31.0000, 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), knitted or crocheted (con.): Suit-type jackets and blazers: Of wool or fine animal hair. The duty rate will be 54.8 cents/kg + 16% ad valorem.
The applicable subheading for style 949271v will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of wool or fine animal hair: Of wool. The duty rate will be 16% ad valorem.
The applicable subheading for style 946903v will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division