CLA-2-62:OT:RR:NC:N3:360
Mr. Long Vu
Walgreen Co.
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of women’s garments from China
Dear Mr. Vu:
In your letter dated September 9, 2016, you requested a tariff classification ruling. Your samples will be returned as requested.
Item code 966518 is comprised of three samples of women’s garments constructed from 100% polyester woven fabric. The garments extend below the waist, and cover the wearer’s shoulders, back, and arms. Two of the garments feature a full front opening with no means of closure, and the third is a pullover style garment with an opening at the neckline.
Item codes 966519 and 966520 are comprised of three samples each, all constructed from 100% polyester woven fabric. The garments are rectangular in shape with two holes in the middle, allowing the wearer to place arms through it, leaving the wearer’s arms bare. The garments extend below the waist, feature full front openings with no means of closure, and cover the wearer’s shoulders and back.
In your letter, you requested classification of item code 966518 as beach cover-ups under subheading 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS). However, based upon the styling, length, and coverage provided by the garments, which allows the wearer to appear in public outside the beach or pool area, the garments are properly classified in heading 6211.
You also requested classification of item codes 966519 and 966520 as scarves under subheading 6214.30.0000, HTSUS. Such garments are typically designed to cover the wearer’s shoulders and do not extend beyond the upper body. Item codes 966519 and 966520 reach beyond the wearer’s waist and are therefore not classifiable in heading 6214.
The applicable subheading for item codes 966518, 966519, and 966520 will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. The rate of duty will be 16 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 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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division