CLA-2-61:OT:RR:NC:N3:361
Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
14800 Charlson Road
Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of women’s knit garments from China and India
Dear Mr. Anderson:
In your letter dated July 9, 2014, you requested a tariff classification ruling on behalf of your client, Mason Companies Inc. Your samples will be returned as requested.
Style KJ155T21 is a woman’s camisole-style top constructed from 97% polyester and 3% spandex knit fabric. The tight-fitting garment extends from the top of the bust to just below the waist and features a round neckline, non-adjustable shoulder straps, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.
Style KJ155St18 is a woman’s camisole-style top constructed from 95% cotton and 5% elastane knit fabric. The tight-fitting garment extends from the top of the bust to just below the waist and features a round neckline, adjustable shoulder straps, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam.
In your ruling request, you suggested classification of style KJ155T21 under subheading 6109.90.1090 Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, other. In addition, you suggested classification of style KJ155St18 under subheading 6109.10.0037, HTSUS, which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of cotton: women’s or girls’: underwear. However, the cut and the features of the garments are of those of garments under heading 6114, HTSUS.
The applicable subheading for style KJ155T21 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem
The applicable subheading for style KJ155St18 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8 percent ad valorem.
Style numbers 707276 and KJ15St11 cannot be ruled upon because of the presence of inner shelf-bras. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for styles 707276 and KJ15St11 would be inconsistent with 19 C.F.R. §177.7(b).
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
Director
National Commodity Specialist Division