CLA-2-61:OT:RR:NC:3:359
Ms. Regina White
Pacific Alliance USA Inc.
1359 Broadway 21st Floor
New York, NY 10018
RE: The tariff classification of two women’s pullovers from China.
Dear Ms. White:
In your letter dated June 14, 2010 you requested a classification ruling. As requested, your samples are being returned to you.
Style number DFFJ2498 is a women’s pullover-styled garment that is constructed from 60% cotton and 40% rayon knit fabrics. The garment is constructed of a varied cable knit fabric (upper front and rear panels) and a jersey fabric (lower front and rear panels, and long sleeves). Both fabrics measure more than nine stitches per two centimeters counted in the horizontal direction. The garment extends to the upper thigh area and features a rounded front neckline, long sleeves with tubular self-start bottoms, and a straight tubular self-start garment bottom.
Style number DXHJ2563 is a women’s “daisy fuentes” label pullover-styled garment with a textile necklace. The pullover is constructed from 60% cotton and 40% rayon jersey 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 garment extends to the upper thigh area and features a rounded front neckline, long sleeves with tubular self-start bottoms, a 2x2 rib knit stitch pattern at the waist area of the front and rear panels, and a straight tubular self-start garment bottom. The textile necklace of style DXHJ2563 is constructed of knit textile fabric that represents flowers attached to a strand of braided and narrow woven fabrics. The knit portion imparts the essential character of the necklace. The pullover and necklace are suitable for separate use.
Styles DFFJ2498 and DXHJ2563 extend to the upper thigh area only. Therefore, the garments do not provide sufficient coverage to be considered as dresses. Styles DFFJ2498 and DXHJ2563 are properly classified as other pullover-styled garments of 6110, HTSUS.
The applicable subheading for both pullover-styled garments will be 6110.20.2079, 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: Other: Women’s or girls’: Other. The duty rate will be 16.5%.
The applicable subheading for the textile necklace of Style# DXHJ2563 will be 6117.80.95, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other. The rate of duty will be 14.6 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division