CLA-2-61:OT:RR:NC:N3:361
Ms. Carol Cafarelli
USG Logistics, Inc.
2975 Lone Oak Circle
#103
Eagan, MN 55121
RE: The tariff classification of women’s garments from Guatemala, China, and Indonesia
Dear Ms. Cafarelli:
In your letter dated October 3, 2013, received in this office February 20, 2014, you requested a tariff classification ruling on behalf of your client, Wilderness Dreams. Your samples will be returned as requested.
Style 604121 is a woman’s pant constructed from 100% polyester knit fabric. The loose-fitting, pull-on pants feature an elasticized rib knit waistband with a functional front drawstring that runs through the waistband. The leg openings are flared and hemmed, and the garment extends from the waist to the ankles.
Style 604021 is a woman’s short constructed of 100% polyester knit fabric. The short features an elasticized waistband with a functional front drawstring that runs through the waistband. The short has hemmed leg openings and extends from the waist to the thigh area.
Style 604721 is a woman’s cut-and-sewn pullover that is constructed from 100% polyester knitted 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 features a V-shaped front neckline with three non-functional buttons, a high rear neckline, short hemmed sleeves, and a hemmed garment bottom. The garment extends from the shoulders to below the waist.
Style 604621 is a woman’s sleeveless dress constructed from 100% polyester knitted fabric. The dress features U-shaped front and rear necklines, spaghetti shoulder straps, and a hemmed garment bottom. The dress extends from the shoulders to the knee area.
Style 604521 is a woman’s dress constructed from 100% polyester knitted fabric. The dress features a V-shaped front neckline with three non-functional buttons, long hemmed sleeves, and a hemmed garment bottom. The dress extends from the shoulders to the knee area.
Although you requested classification of the above garments as sleepwear under subheading 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), the advertising, brochure, styling, and features of these garments are consistent with garments worn as “loungewear” in non-intimate surroundings. Based upon appearance and the manner in which they are marketed and sold, these garments will not be classified as sleepwear in heading 6108, HTSUS.
The applicable subheading for style 604121 will be 6104.63.2011, HTSUS, which provides for women’s or girls’ trousers, knitted or crocheted, of synthetic fibers, other, other, trousers and breeches, women’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 604021 will be 6104.63.2030, HTSUS, which provides for Women’s shorts, knitted or crocheted: Shorts: Of synthetic fibers: Other: Other: Shorts: Women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for style 604721 will be 6110.30.3059, 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% ad valorem.
The applicable subheading for styles 604621 and 604521 will be 6104.43.2010, HTSUS, which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division