CLA-2-61:OT:RR:NC:N3:361
Mr. David Murphy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
599 Lexington Avenue, Floor 36
New York, New York 10022-7648
RE: The tariff classification of a woman’s poncho-like garment from an unknown origin
Dear Mr. Murphy:
In your letter dated August 1, 2017, you requested a tariff classification ruling on behalf of your client, The TJX Companies, Inc. The sample will be returned to you, as requested.
Style B3 is a woman’s poncho-like garment composed of 100 percent cashmere knit fabric. The sleeveless garment fits over the head and features a boat neckline, no front or back opening. The garment covers the shoulders, elbows and arms, has a self-start bottom and extends to below the waist.
You suggested classification under subheading 6117.10.1000, Harmonized Tariff Schedule of United States (HTSUS) which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments of clothing accessories: of man-made fibers, other. The size of the item and the amount of coverage provided to the wearer does not resemble the amount of coverage typically afforded by a shawl in that it extends beyond the mid-upper body.
The applicable subheading for style B3 will be 6114.90.0570, HTSUS, which provides for Other garments, knitted or crocheted of wool or fine animal hair, Other: Women’s or girls’. The rate of duty will be 12% ad valorem.
The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats, sweaters, and dresses, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division