CLA-2-61:OT:RR:NC:N3:359
Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of a woman’s pullover from Vietnam.
Dear Ms. Stemley:
In your letter dated August 13, 2013, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample Style D3359481 (Item# 059-1266), is a woman’s pullover constructed of 55% cotton and 45% nylon rashel lace-like open work knit fabric with an inwrought floral design pattern. The pullover features a rounded front neckline, a high rear neckline, a keyhole opening in the upper back with a button and loop closure at the center, and cap sleeves. The garment has a straight hemmed bottom that extends below the waist.
Style 23302402 (Item# 009-0779), is a woman’s pullover constructed of 60% cotton, 38% nylon, and 2% rayon rashel lace-like open work knit fabric with an inwrought floral design pattern. The pullover features a rounded front neckline, a high rear neckline, a keyhole opening in the upper back with a button and loop closure at the center, and cap sleeves. The garment has a straight hemmed bottom that extends below the waist. The sample for this style was not submitted.
Style 24301120 (Item# 008-2463, 2461), is a woman’s pullover constructed of 46% rayon, 28% cotton, and 26% nylon rashel lace-like open work knit fabric with an inwrought design pattern. The pullover features a rounded front neckline, a high rear neckline, and ¾ length sleeves. The garment has a slightly curved hemmed bottom that extends below the waist. The sample for this style was not provided.
In your ruling request, you recommended classification of the submitted Style D3359481 (Item# 059-1266), and Style 23302402 (Item# 009-0779), under HTSUS 6114.20.0010, stating the top cannot be worn alone due to its sheer coverage. The sheerness of the garments has no effect on the classification. The garments are also precluded from 6114 because they are more specifically provided for elsewhere as an other garment of 6110.
You also recommended classification of Style 24301120 (Item# 008-2463-2461) under HTSUS 6114.30.1020, stating the top cannot be worn alone due to its sheer coverage. The sheerness of the garment has no effect on the classification. The garment is also precluded from 6114 because it is more specifically provided for elsewhere as an other garment of 6110.
The applicable subheading for Style D3359481 (Item# 059-1266), Style 23302402 (Item# 009-0779), and Style 24301120 (Item# 008-2463, 2461) will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 Antoinette Peek-Williams at (646) 733-3049.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division