CLA-2-61:OT:RR:NC:TA:359
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of women’s wearing apparel from China.
Dear Ms. Lee:
In your letter dated October 29, 2008, you requested a classification ruling. Your samples are being returned as requested.
The submitted sample, style D111496, is a woman’s cut and sewn cardigan that is constructed from 50% linen, 50% cotton knit fabric with 90% silk, 10% nylon woven fabric overlays on the front panels. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a V-neckline, long sleeves with ribbed cuffs, a full front opening with 5 button closures, 2 front inset pockets finished with knit fabric trim, and a ribbed bottom. The placket is finished with ribbed fabric. The essential character is imparted by the knit fabric of the garment.
The submitted sample, style D112084, is a woman’s blouse composed of knit and woven components. The back panel, sleeves, waistband and trim around the neck opening and along the front openings are constructed from 55% silk, 45% linen knit fabric. The front panels and the trim on the sleeves are constructed from 100% silk woven fabric. The garment features a V-neckline, long sleeves with buttoned vents, one chest pocket with a buttoned flap, two pockets at the waist with buttoned flaps and a full front opening secured by five buttons.
The woven components of style D112084 imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the garment is classified under the heading for women’s other garments in heading 6211, HTSUS.
The submitted sample, style D111459, is a woman’s cut and sewn cardigan that is constructed from 100% wool knit fabric with 100% silk woven crinkled fabric overlays on the front two panels. The front panels are lined with 100% silk woven fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a round ribbed neckline, long sleeves with ribbed cuffs, a full front opening with 2 hook and eye closures, a straight bottom (the front panels) and a ribbed bottom (the rear panel). The placket is finished with ribbed fabric. The essential character is imparted by the knit fabric of the garment.
The applicable subheading for style D111496 will be 6110.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of other textile materials: other…other: women’s. The duty rate will be 6% ad valorem.
Due to the fact that style D111496 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The garment may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for style D112084 will be 6211.49.1050, HTSUS, which provides for track suits, ski-suits and swimwear; other garments women or girls’: of other textile materials: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The duty rate will be 1.2% ad valorem.
The applicable subheading for style D111459 will be 6110.11.0080, HTSUS, which provides for sweaters…and similar articles, knitted: of wool or fine animal hair: of wool: other: women’s. The duty rate will be 16% 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/tata/hts/.
Style D111496 falls within textile category 838. Style D112084 falls in category 741. Style D111459 falls in category 438. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division