CLA-2-61:OT:RR:NC: N3:359
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39 Street
NY, NY 10018
RE: The tariff classification of women’s garments from China
Dear Ms. Kelly-Kobayashi:
In your letter dated February 17, 2011, you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. The provided samples will be returned as per your request.
Style UA3055W the “Fontana” is an “UGG®” brand women’s 100% cotton hand crocheted sweater dress. The pull-on A-line styled dress features a v-shaped front neckline with a self-fabric hood, long sleeves with flared bottoms, and a straight garment bottom. The neckline, hood, sleeve endings, and garment bottom are finished with rolled fabric trim. The dress extends to just above the knee area.
Style UA3051W the “Marietta” is an “UGG®” brand women’s 100% cotton hand crocheted sweater cardigan. The hand crocheted sweater features a full front opening with a 1 button closure, a v-shaped front neckline, short sleeves, and jersey fabric trim at the sleeve endings and straight garment bottom. The sweater extends to below the waist.
The applicable subheading for Style UA3055W the “Fontana” will be 6104.42.0010, 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: Dresses: Of cotton: Women’s. The duty rate will be 11.5% ad valorem.
The applicable subheading for Style UA3051W the “Marietta” will be 6110.20.2020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other . . . Other: Sweaters: Women’s. 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division