CLA-2-61:OT:RR:NC:N3:361
Mr. T.C. Li
HMS Productions, Inc.
250 West 39th Street
NY, NY 10018
RE: The tariff classification of a woman’s knit top and pullover from China
Dear Mr. Li:
In your letter dated March 7, 2011 you requested a classification ruling.
Style number 72156 is a woman’s top constructed from 97% viscose and 3% spandex knit fabric. The garment features a halter style top with a metal chain around the back of the neck holding the front neck straps together and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
As noted above, the garment is made up of two different components, the fabric and the metal chain. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character based upon GRI 3 (b). The knitted man made fiber component of the garment imparts the essential character.
In your letter you question whether style number 72156 would be classified under 6114.30.1020.
The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. The features of the garment and lack of sufficient back coverage preclude classification under one of the preceding headings. Therefore, the garment is classifiable under heading 6114, tops.
Style number 72910 is a woman’s cut and sewn “KENAR” label woman’s sleeveless pullover constructed of a 97% viscose and 3% spandex 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 has a slightly rounded high front neckline and a high straight rear neckline. The top of the front and rear panel necklines have a self-fabric neckband which extends to form a strap approximately ¾ inches wide at either side of the neck. The outer edges of the upper front and rear panels descend diagonally from the front and rear of the wearer’s neck to the underarm area exposing the shoulders. Additional features include an elasticized gathering on the upper front panel, a rear keyhole opening with a one button closure at the rear neckline, and an elasticized gathering at the waist. The garment extends from the shoulders to below the waist.
In your letter you question whether style number 72910 would be classified under 6114.30.1020. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that the garment has construction features common to garments of heading 6110 and provides sufficient coverage. As the submitted garment meets the requirements of heading 6110, heading 6114 cannot be considered. Therefore, the garment is properly classified under heading 6110.
We are returning your samples as requested.
The applicable subheading for style 72156 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 72910 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’. 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division