CLA-2-61:OT:RR:NC:TAB:359
Ms. Donna V. Sipl
Manhattan Beachwear LLC
6600 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a women’s garment from China
Dear Ms. Sipl:
In your letter dated September 27, 2010, you requested a tariff classification ruling. The submitted garment is being returned as per your request.
Style HS1CM60 is a “Hobie” label women’s rash guard pullover constructed from 82% nylon 18% spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cut and sewn garment features a self-fabric crew neckband, short hemmed raglan sleeves, a floral print design on the lower front panel, and a straight hemmed garment bottom. All seams are finished with flatlock stitching. The garment extends to below the waist.
As discussed, Headquarters Ruling 961377 dated November 20, 1998 covered similar rash guard pullover garments which were found to be classified as other pullover garments of Heading 6110, HTSUS. Following this precedent, style HS1CM60 is properly classified as a women’s other pullover garment under 6110.30.3059, HTSUS.
The applicable subheading for the garment 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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