CLA-2-61:OT:RR:NC:N3:361
Mr. Thomas Ventura
Rodolfo Corral, Inc.
9100 S. Sepulveda Blvd.
Suite 124
Los Angeles, CA 90045
RE: The tariff classification of women’s knit tops from Mexico
.
Dear Mr. Ventura:
In your letter dated February 27, 2015, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 1886 is a woman’s sleeveless top. The straps are constructed from 79% polyamide and 21% spandex knit fabric. The balance of the garment is constructed from 85% polyamide and 15% spandex knit fabric. The garment extends to below the waist and features a deep U-shaped front neckline and a hemmed bottom.
The shoulder straps measure less than 2 inches in width and criss-cross at the upper back before attaching to a lower back panel that extends straight across from side seam to side seam.
The applicable subheading for style 1886 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem.
Style 1885 cannot be ruled upon because of the presence of an inner shelf-bra. 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 style 1885 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