CLA-2-61:OT:RR:NC:TAB:359
Ms. Andrea Kelly
DC Shoes, Inc.
1333 Keystone Way, Unit A
Vista, CA 92081
RE: The tariff classification of women’s and men’s garments from China.
Dear Ms. Kelly:
In your letter dated March 15, 2010, you requested a tariff classification ruling. The provided samples are being returned as per your request.
Two samples of women’s garments were provided for review. You indicated that the garments were constructed of a bonded fabric consisting of an outer layer that is a 94% polyester and 6% spandex woven fabric bonded to an inner layer of 100% polyester brushed tricot knit which you state is not of pile construction. However, you provided a pictorial representation of the guide bar movement of the inner layer fabric that was reviewed by the Customs and Border Protection Laboratory and determined to be of a warp knit pile construction.
Style “Gamut” is a women’s jacket with a zippered full front opening. The jacket has a hood with removable faux fur trim at the edges and a high neck warmer collar with an adjustable drawstring closure. Additional features include long sleeves with tight fitting ribbed knit cuffs that have thumb hole openings, a tight fitting ribbed knit bottom band, two zippered front panel patch pockets at the waist area, zippered vents with mesh backing on either sleeve seam close to the underarm area, and “DC” printed on the front panels. The jacket extends to the hip area. The jacket will also be available in a men’s version as style “Spectrum”.
Style “Arpa SS” is a pair of women’s ski pants. The pants feature a wide waistband with six wide belt loops; a front zipper with one snap and one hook and bar left-over-right closure; two front slant pockets with a zipper closure; a hangar loop next to each pocket; a hangar loop on the back; two adjustable velcro fasteners inside the waistband; a metal DC logo on the left leg; a grommet on each leg; a ten inch long zipper opening extending upward from the knee with a mesh insert on the inside of each leg; boot cut bottoms designed for expansion by a zipper opening; and an inner tube lining extending from below the calf within each leg which is elasticized on the bottom with two snaps and a hook. The pants will also be available in a men’s version as style “Fernie”.
Chapter 61, note 9, states, in part: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. As the style “Arpa SS” women’s pants have a left over right front closure, the presumption is that they will be for men. However, it is clear based on the cut that they were designed for women. Therefore, the style “Arpa SS” pants will be classified as a woman’s garment.
Classification of laminated fabric containing knit pile is discussed in note 1 (c) to Chapter 60:
Note 1(c)
This chapter does not cover: (c) knitted or crocheted fabric, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, covered or laminated, remain classified in heading 6001. Based on the requirements of this note, the fabric of all the garments are considered knit, of chapter 60. All the garments, therefore, will be classified in chapter 61. In addition, because the garments are of knit construction and classified in the knit provisions, classification as water resistant garments are not available. According, the garments will not be classifiable under the Chapter 62 headings asserted in your request.
The applicable subheading for style “Gamut” will be 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for style “Spectrum” will be 6101.30.2010, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: Other than those of heading 6103: Of man-made fibers: Other: Other: Men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for style “Arpa SS” will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem.
The applicable subheading for style ““Fernie” will be 6103.43.1520, HTSUS, which provides for Men’s and boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Men’s. The rate of duty is 28.2% 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/.
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