CLA-2-62:RR:NC:TA:360
Ms. Lisa Knerr
American Eagle Outfitters
77 Hot Metal Street
Pittsburgh, PA 15203
RE: The tariff classification of women’s tops from India, Indonesia, and Vietnam
Dear Ms. Knerr:
In your letter dated October 8, 2010, you requested a classification ruling. Your samples will be returned as requested.
Style 9639 is a woman’s top composed of 100% cotton fabric. The knit garment extends below the waist and features a straight neckline in front, woven straps, oversized armholes, a partial front opening with a four button closure, and a cut hem with a narrow crochet insert. The garment’s silhouette leaves the shoulder areas exposed with the exception of the racer back configuration. The top provides bust coverage, but lacks sufficient back coverage.
Style 4719 is a woman’s top composed of 80% viscose and 20% cotton knit fabric. The garment extends below the waist and features a U-shaped neckline in front, oversized armholes, and a racer style back. There is a full front opening with an eight button closure, a front left chest pocket, and a hemmed bottom. The garment’s silhouette leaves the shoulder areas exposed with the exception of the racer back configuration. The top provides bust coverage, but lacks sufficient back coverage.
Style 9766 is a woman’s sleeveless blouse composed of knit and woven components. The front and back upper panels, covering the shoulders and bust, are constructed from 60% cotton and 40% modal woven fabric. The front and back lower panels, covering below the bust to the hip, are constructed from 60% cotton and 40% modal knit fabric. The top features a deep U-shaped neckline in the front and back and a non-functional back tie. The shoulder seam does not exceed 2½ inches. Since the blouse is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The blouse will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for style 9639 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, other, women’s. The rate of duty will be 10.8% ad valorem.
The applicable subheading for style 4719 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 9766 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1 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 the 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 Kimberly Rackett at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division