CLA-2-61:OT:RR:NC:N3:359
Ms. Yvonne Long
Hugo Boss, Inc.
270 Elan Court
Midway, GA 31320
RE: The tariff classification of a woman’s pullover from Portugal.
Dear Ms. Long:
In your letter dated August 11, 2011 you requested a classification ruling on behalf of the importer Hugo Boss Fashions USA, Inc. As requested, your sample is being returned to you.
Model: Vode 50217250 is a woman’s “Boss Orange” label cut and sewn pullover that is constructed from 67% lyocell and 33% cotton 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 below the waist. The garment features a v-shaped crossover front neckline, short piece constructed sleeves with self-fabric cuffs, two breast pockets on the wearer’s upper front left panel, a plastic “Boss Orange” logo button sewn at the lower left side back panel, an elongated ribbon hanger loop sewn into the shoulder seams, and a slightly curved hemmed garment bottom.
In your ruling request, you recommended classification of the submitted garment under HTSUS 6109.90.1090. The pieced construction and non-textile button preclude classification under heading 6109 as a t-shirt or similar to a t-shirt. It is noted that model: Vode 50217250 has construction features common to garments of heading 6110 and provides sufficient coverage. It is more specifically provided for as an other pullover garment classified under 6110.30.3059, HTSUS.
The applicable subheading for the pullover 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 or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32%.
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