CLA-2-62:OT:RR:NC:N3:360
Mr. David E. Katzman
C.H. Powell Company
75 Shawmut Rd.
Canton, MA 02021
RE: The tariff classification of women’s tops from China
Dear Mr. Katzman:
In your letter dated April 22, 2013, you requested a tariff classification ruling on behalf of your client, Dawson Cashmere LLC. Your samples will be returned as requested.
Style KI13-81H is a woman’s blouse constructed of both knit and woven components. The sleeves and back panel are constructed of 53% wool, 30% cotton, and 17% silk knit fabric. The front panel is constructed of 100% cotton woven lace-like fabric. The long sleeve blouse features a round neckline and a full front opening secured by eight button closures. The woven component imparts the essential character of the garment.
Style KL13-80H is a woman’s “Kinross” label pullover constructed of 57% wool, 24% cotton, and 19% silk knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The pullover features a rounded front neckline, a high rear neckline, short sleeves, and a curved garment bottom with a slightly longer rear panel. The front and rear yokes and top of the sleeves feature 100% cotton woven lace-like fabric.
In your ruling request, you recommended classification of style KL13-80H under 6206.30.3041 or 6110.19.0080, Harmonized Tariff Schedule of the United States (HTSUS). The essential character of the sample garment is imparted by the knit fabric which forms the pullover body. Accordingly, the garment is properly classified as an other pullover under 6110.11.0080, HTSUS.
The applicable subheading for style KI13-81H will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for style KL13-80H will be 6110.11.0080, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: other: women’s or girls’. The duty rate will be 16 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division