CLA-2-61:OT:RR:NC:N3:361
Mr. William Ortiz
S.J. Stile Associates, LTD
181 South Franklin Avenue
Valley Stream, New York 11581
RE: The tariff classification of a woman’s pants, pullover and carry bag China
Dear Mr. Ortiz:
In your letter dated June 27, 2016, you requested a tariff classification ruling on behalf of your client, Theory LLC. Your samples will be returned to you, as requested.
Style THW17884 is a woman’s pant constructed from 35 percent viscose, 25 percent wool, 20 percent nylon, and 20 percent polyester knit fabric. The pull-on pants feature an elasticized 1½ inch rib knit waistband, a front outside drawstring closure at the waist and rib knit leg openings. The garment extends from the waist to the ankles.
Style THW17885 is a woman’s pullover constructed from 35 percent viscose, 25 percent wool, 20 percent nylon, and 20 percent polyester knit 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 garment features a rib knit crew neck, long raglan sleeves with rib knit cuffs, and a rib knit bottom. The garment extends to below the waist.
Style THW17895 is a rectangular shaped knit textile pouch composed of 35 percent viscose, 25 percent wool, 20 percent nylon and 20 percent polyester. The pouch measures 14 X 11 ½ inches and is sewn along three sides leaving the top open. The top is features a tunnel band with a hemmed in textile drawstring that ties on the outside. The pouch will be sold together with the ladies top and bottom with the intended use of holding the clothing.
In your letter you state styles, THW17884-pant, THW17885-top, will be sold as a set in style THW17895-pouch, for retail sale. The pants, top, and pouch are suitable for separate use and do not constitute a set under the General Rules of Interpretation (GRI) of the Harmonized Tariff Schedule of the United States (HTSUS). Therefore, the three components must be classified separately in their appropriate provisions.
Section XI, Legal Note 2. (A), Harmonized Tariff Schedule of the United States (HTSUS), in pertinent part states, “Goods classifiable in chapters 50 to 55… and of a mixture of two or more textiles are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Further, Section X1, Legal Note 2 (B) (c) states, “When both chapters 54 and 55 are involved with any other chapter, chapters 54 and 55 are to be treated as a single chapter. Additionally, Section XI, Legal Note 2 (B) (d) states, “Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. In this case, the total of the man-made fibers are more than 60 percent chief weight of the pullover.
Therefore, the applicable subheading for style THW17885 will be 6110.30.1560, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con.): Other: Containing 23 percent or more by weight of wool or fine animal hair: Other: Other: Women’s or girls’. The rate of duty will be 17 percent ad valorem.
The applicable subheading for style Style THW17884 will be 6104.63.1510, (HTSUS), which provides for women’s trousers, knitted or crocheted, of synthetic fibers, containing 23 percent or more by weight of wool. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style THW17895 will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 World Wide Web at http://www.usitc.gov/current/.
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 Antoinette Peek-Williams via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division