CLA-2-61:OT:RR:NC:N3:359
Mr. T.C. Li
HMS Productions, Inc.
250 West 39th Street, Floor 12
New York, NY 10018
RE: The tariff classification of three women’s garments from China.
Dear Mr. Li:
In your letter dated March 19, 2013 you requested a classification ruling. As requested, your samples are being returned to you.
Style 85130, is a woman’s cut and sewn “cable & gauge” label pullover that is constructed from 55% cotton, 40% modal, and 5% spandex knit fabric (sleeves, front panel, and rear panel) and 100% nylon knitted fabric (center front panel). The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a u-shaped front neckline, a high rear neckline, long hemmed sleeves, glued on plastic studs on the center front panel, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The essential character of the sample garment is imparted by the cotton knit fabric which forms the pullover body and sleeves. Accordingly, the garment is properly classified as an other garment under 6110.20.2079, HTSUS.
Style 84128, is a woman’s cut and sewn cardigan that is constructed from 97% viscose and 3% spandex knit fabric (sleeves, front panel, and rear panel) and 75% cotton, 20% nylon, and 5% spandex lace-like knit fabric (ruffle center front panel and neckline). The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, a high rear neckline, long hemmed sleeves, a full front opening with a hook and eye closure, a lace-like fabric extending from the neckline to the garment bottom, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The essential character of the sample garment is imparted by the man-made fabric which forms the cardigan body and sleeves. Accordingly, the garment is properly classified as an other garment under 6110.30.3059, HTSUS.
Style 84127, is a woman’s cut and sewn pullover that is constructed from 97% viscose and 3% spandex knit fabric (sleeves, front panel, and rear panel) and 75% cotton, 20% nylon, and 5% spandex lace-like knit fabric (center front panel overlay). The outer surface of the garment measures nine or more stitches per two centimeters in the direction that the stitches were formed. The garment features a u-shaped front neckline, a high rear neckline, long hemmed sleeves, a lace-like fabric overlay extending from the neckline to the garment bottom on the center front panel, and a curved hemmed garment bottom that is slightly longer in the rear. The garment extends from the shoulders to below the waist. The essential character of the sample garment is imparted by the man-made fabric which forms the pullover body and sleeves. Accordingly, the garment is properly classified as an other garment under 6110.30.3059, HTSUS.
The applicable subheading for style 85130 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.
The applicable subheading for styles 84128 and 84127 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division