CLA-2-61:OT:RR:NC:N3:357
Ms. Josephine Guanio
Exist Inc.
1650 N.W. 23rd Avenue
Unit A
Fort Lauderdale, FL 33311
RE: The tariff classification of women’s garments from China
Dear Ms. Guanio:
In your letter dated October 1, 2014, you requested a tariff classification ruling. Your samples will be returned.
Style ZHS247 is a fully lined knit jacket with a shell composed of 80% polyester and 20% cotton knit fabric napped on the inside surface. The lining is 100% polyester Sherpa knit fabric. The jacket features a full front opening secured with a zipper closure which extends to the top of the collar, a hood, long, tapered sleeves, and a tight fitting ribbed knit bottom band. You state the jacket will be offered in sizes M-XXL.
In your letter, you describe this jacket as unisex. Examination of the sample supports the claim that the jacket is designed for unisex use. Therefore, in accordance with the Harmonized Tariff Schedule of the United States (HTSUS) Chapter 61 Legal Note 9, style ZHS247 is to be classified in the headings covering women's or girls' garments.
Style LJ7225, is a woman’s cut-and-sewn cardigan constructed from 100% polyester finely knit mesh fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a piece constructed hood with no means of closure, long hemmed sleeves, a full front opening with a zipper closure, two front pockets and a hemmed bottom. The garment extends to below the waist. You state the cardigan will be offered in ladies sizes S-XL.
In your letter, style LJ7225 is referred to as a jacket; however, based on construction and styling features, the cardigan is more specifically provided for as a garment of HTSUS heading 6110.
The applicable subheading for the style ZHS247 will be 6102.30.2010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Women’s. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style LJ7225 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
At this time, we are unable to issue a ruling for style LCU506. We need additional information in order to issue a ruling. Please provide the following information.
How is the garment designed? Is it an original design or a “knock off” of an item already being sold? If it is an original design, what is the concept of the designer? If it is a “knock off,” how was the item originally sold at retail? What changes or modifications were made to the garment? Were there changes made to the type or weight of the fabric used? Were there changes made to the size specifications?
What is the weight of the fabric? Is the fabric’s type and weight typical of “Beach Cover Ups” sold by your company? Please explain.
How will the garment be marketed?
(a) Are there any sketches or booklets used during the process of showing a potential buyer the line? If so, please provide copies.
(b) Is the garment designed specifically for the buyer? If so, please provide the information in numbers 1 and 2 above on behalf of the buyer.
(c) Provide the name of the buyer.
How will the garment be displayed to the consumer at retail?
What in-store advertising or signs will be placed near the garment?
(b) What other types of garments are sold in the same department?
(c) Provide copies of any labels that will be sewn into or tacked onto the garment, especially any that indicate how the garment is intended to be used.
(d) Provide any advertising or advertising mock-ups that will be used for the garment. If nothing is available for this specific garment, please provide advertising for similar garments sold in prior seasons.
(e) Will the garment be sold in a catalog? If so, please provide a copy of the entire catalog. If nothing is available for this specific garment, please provide a catalog showing similar garments sold in prior seasons.
(f) Will the garment be sold on an internet site? If so, please provide a copy of the page, showing the garment’s description, and the location on the website.
Often in swimwear departments, garments known as “beach cover ups” are sold alongside swimwear. Does your company market beach wear? How do you define that term? Do you consider this garment to be beach wear?
If you decide to resubmit your request, please include all of the material that we have returned to you, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Natalie Hanson via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division