CLA-2-61:OT:RR:NC:N3:361
Ms. Niki Arias
Revolution Dancewear
6100 W Howard Street
Niles, IL 60714
RE: The tariff classification of women’s knitwear from China
Dear Ms. Arias:
In your letter dated July 12, 2011 you requested a classification ruling.
The submitted sample, style 9003, is a woman’s tank top constructed from 87 percent nylon and 13 percent spandex knit fabric. The reversible, sleeveless garment features a racer back style; a U-shaped neckline in front; pieced construction; a logo on the back; and a hemmed bottom. The tank top will also be imported in children sizes.
The submitted sample, style 9004, is a girl’s reversible leotard made of 87 percent nylon and 13 percent spandex knit fabric. The leotard features a square neckline in front; a straight back extending from side seam to side seam; spaghetti straps; a logo on the back; and elasticized hemmed leg openings. The leotard will also be imported in women’s sizes.
The submitted sample style 9005 is a woman’s leotard made of 87 percent nylon and 13 percent spandex knit fabric. The reversible leotard features a scooped neckline in front; a straight back; spaghetti straps that criss cross in the back; contrasting, decorative textile overlay strips on one side of the garment; a logo on the bottom; and elasticized hemmed leg openings. The leotard will also be imported in children’s sizes.
The submitted sample, style 9007, is a child’s jacket made of 87 percent nylon and 13 percent spandex knit fabric. The reversible garment features long, hemmed sleeves; a logo on the right sleeve; a hood; and a full front opening with a zipper closure.
In order to classify the adult size version of style 9007, we will require a final production sample in a women’s regular size medium. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
We are returning your samples as requested.
The applicable subheading for style 9003 in women’s sizes will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style 9003 in children’s sizes will be 6109.90.1070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, tank tops and singlets, girls’. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the styles 9004 and 9005 in women’s and children’s sizes will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem.
The applicable subheading for style 9007, children sizes will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other those of heading 6104: of man-made fibers: other: other: girls’. The duty rate will be 28.2 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division