CLA-2-61:OT:RR:NC:TA:361
Ms. Gayle E. Williams Sears Holdings Corporation
Dept. 733IMP-A3-366B
3333 Beverly Road
Hoffman Estates, IL. 60179
RE: The tariff classification of a woman’s t-shirt and necklace
Dear Ms. Williams:
In your letter dated April 19, 2010, you requested a tariff classification ruling.
The submitted sample, Style WFOJS57939MI, consists of a woman’s 65% polyester and 35% rayon jersey knit fabric t-shirt and a necklace. The necklace has two strands of plastic pearls and one metal chain strand with a base metal lobster clasp located at either end of the necklace. The t-shirt features a capped, rounded neckline; short, hemmed sleeves; and a hemmed bottom. The t-shirt does not weigh more than 200 grams per square meter. Tiny unobtrusive textile loops are sewn into the shoulder seams and on the neckline just below the shoulder seams for the attachment of the necklace. The t-shirt and necklace are suitable for separate use. The t-shirt and necklace do not constitute a set under the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States (HTSUS). Therefore, the two components must be classified separately in their appropriate provisions.
The samples are being returned to your office as requested.
The applicable subheading for the T-shirt will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% ad valorem.
The applicable subheading for the necklace will be 7117.90.7500, HTSUS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics. The rate of duty will be free.
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 Peggy Fitzgerald at (646) 733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division