CLA-2-61:OT:RR:NC:N3:361
Ms. Dana E. Hullings
Nine West Holdings Inc.
200W Rittenhouse Circle
Door # 6
Bristol, PA 19007
RE: The tariff classification of a woman’s knit top from China
Dear Ms. Hullings:
In your letter dated April 9, 2014, you requested a tariff classification ruling. Your sample will be returned.
Style R1406V01 is a woman’s top constructed of two different components. The yoke and the center portion of the collar are constructed from 100% leather. The balance of the garment is constructed from 70% viscose, 25% polyamide, and 5% elastane knit fabric. The sleeveless garment extends from the shoulders to the thigh area and features a notch lapel collar, oversized armhole openings, a deep V-neckline in front, a left chest pocket, a full front opening with a double snap closure, two side zipper openings, a back vent, and a hemmed bottom. The knit component imparts the essential character of the garment.
Although you requested classification of style R1406V01 as a suit-type jacket under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS), the features of this item are not those of suit-type jackets under that heading. Consequently, the applicable subheading for style number R1406V01 will be 6114.30.1020, HTSUS, which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division