CLA-2-61:OT:RR:NC:N3:359
Ms. Tracey Topper Gonzalez
GDLSK
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of five women’s garments from Vietnam
Dear Ms. Gonzalez:
In your letter dated May 20, 2015, you requested a tariff classification ruling on behalf of your client, The TJX Companies, Inc. As requested, your samples will be returned.
Style ASLP323 is a woman’s pullover constructed from 68% modal, 28% polyester and 4% spandex French terry knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a self-fabric cowl neck collar, a self-fabric vertical welt kangaroo pocket on the front panel, long sleeves with self-fabric cuffs and a loose fitting self-fabric banded bottom. The garment extends to below the waist.
Style AJ03524 is a woman’s pullover constructed from 68% modal, 28% polyester and 4% spandex French terry knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features a self-fabric cowl neck collar with a functional drawstring, a self-fabric kangaroo pocket on the front panel, long sleeves with self-fabric cuffs and a loose fitting self-fabric bottom. The garment extends to below the waist.
Style AJ03538 is a woman’s dress constructed from 52% rayon, 43% polyester and 5% spandex jersey knit fabric. The dress features a self-fabric cowl neck collar, a self-fabric kangaroo pocket on the front panel, long sleeves with self-fabric cuffs, and a hemmed shirt tail bottom with side slits. The dress extends to the mid-thigh.
Style AJ03523 is a woman’s pair of pants constructed from 68% modal, 28% polyester, and 4% spandex knit fabric. The loose-fitting pull-on pants feature a 1.5-inch wide elasticized waistband, front pleats, a non-functional front drawstring which does not go all the way around the waist, and elasticized cuffs. The garment extends from the waist to the ankles.
Style AJ03521 is a woman’s pair of pants constructed from 52% rayon, 43% polyester and 5% spandex knit fabric. The loose-fitting pull-on pants feature a 2.0-inch wide elasticized waistband, two visible side seams, and a hemmed bottom. The garment extends from the waist to the ankles.
You suggested subheading 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), for all five submitted samples. Garments of this style and construction are considered multi-use garments that can be worn in a variety of situations. As such, the garments are not classified as sleepwear, which is limited to garments that are designed for wear only to bed for sleeping.
The applicable subheading for styles ASLP323 and AJ03524 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style AJ03538 will be 6104.43.2010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted (con.): Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for styles AJ03523 and AJ03521 will be 6104.69.2030, HTSUS, which provides for Women’s or girls…trousers, knitted or crocheted (con.): Trousers…: Of artificial fibers (con.): Other: Trousers and breeches: Women’s: Other. The rate of duty will be 28.2 percent ad valorem.
Styles AJ03524, AJ03538, AJ03523 and AJ03521 are not marked with the country of origin. Section 134.11 of the Customs 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.
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 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 Renée M. Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division