CLA-2-61:OT:RR:NC:N3:359
Ms. Amy Hess
World Exchange, Inc.
11205 S. La Cienega Blvd.
Los Angeles, CA 90045
RE: The tariff classification of women’s and men’s garments from China and Japan
Dear Ms. Hess:
In your letter dated March 28, 2016, you requested a tariff classification ruling of women and men’s garments. As requested, your samples will be returned.
Style WVD3689 is a woman’s pullover constructed from 93% cotton and 7% polyurethane slub knit fabric. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a draped front neckline, a high rear neckline, long hemmed sleeves, and a hemmed bottom. The garment extends from the shoulders to below the waist. The country of origin will be China.
Style WR15837 is woman’s “Maxi” ankle-length skirt constructed from 46% lyocell, 29% nylon, 20% cotton, and 5% polyurethane knit fabric. The pull-on garment features a 4 inch wide waistband, a 14 inch rear slit and a hemmed bottom. The country of origin will be Japan.
Style WMU6975 is a woman’s pullover dress constructed from 74% cotton, 20% polyester, and 6% polyurethane slub knit fabric. The dress features a turtle neck collar, long hemmed sleeves, and side slits at the hemmed bottom. The dress extends to below the knee. The country of origin will be China.
Style MXM2811 is a men’s cut and sewn cardigan constructed from 96% cotton and 4% polyurethane, double-faced knit fabric that measures 19 stitches per 2 centimeters counted in the horizontal direction. Style MXM2811 features a self-fabric, stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; two front pockets below the waist; a rear yoke, and a loose fitting, straight, hemmed bottom. The country of origin will be China.
Style MPR4069 is a pair of men’s shorts constructed from 98% cotton and 2% polyurethane, woven fabric. Style MPR4069 falls above the knee and features a rib knit waistband with an outside drawstring, a fly front opening with a placket and three button closures, two front inset pockets at the waist, a cargo pocket with flap and button closures on the side of each leg, a hanger loop at the rear waist, two rear patch pockets, and hemmed legs. The country of origin will be China.
In your submission you suggest classification as a coated fabric under 5903.20, Harmonized Tariff Schedule of the United States (HTSUS), for the fabric from which these garments are made, because they contain a small percentage of polyurethane thread. However, heading 5903 covers textile fabrics impregnated, coated, covered or laminated with plastics. Therefore, an uncoated (etc.) fabric simply containing a small percentage of polyurethane yarn would not be considered a fabric of 5903, HTSUS.
Since the garments are not “made up” of fabric of heading 5903, HTSUS, they can not be classified under headings 6113 or 6210, HTSUS.
Consequently, the applicable subheading for style WVD3689 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Other: Other: Other: Other: Of cotton: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for style WR15837 will be 6104.59.1030, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts…, knitted or crocheted: Skirts and divided skirts: Of other textile materials: Of artificial fiber, Other: Women’s. The rate of duty will be 8 percent ad valorem.
The applicable subheading for style WMU6975 will be 6104.42.0010, 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 (con.): Dresses: Of cotton: Women’s. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for Style MXM2811 will be 6110.20.2069, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style MPR4069 will be 6203.42.4051, HTSUS, which provides for Men’s or boys’… trousers,… and shorts (other than swimwear): Of cotton: Other: Other: Men’s shorts. The rate of duty will be 16.6 percent 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 https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division