CLA-2-61:OT:RR:NC:N3:359
Ms. Brittani Velasquez
ñuñuy
2460 SE Creighton Ave.
Oak Grove, Oregon 97267
RE: The tariff classification of three women’s garments from Peru
Dear Ms. Velasquez:
In your letter dated April 8, 2021, you requested a tariff classification for three women’s garments. As requested, your samples have been returned.
Item 1 is a women’s sleeveless pullover constructed from 100 percent organic pima cotton. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a V-shaped self-fabric crossover front panel, and a rib-knit bottom that extends to below the waist.
Item 2 is a women’s sleeveless dress constructed from 100 percent organic pima cotton knit fabric. The dress features a U-shaped neckline with two strips of self-fabric which can be tied to form a bow, a self-fabric crossover front panel that reaches to the waist, and a hemmed skirt bottom that reaches to below the mid-thigh.
Item 3
Is a women’s upper body garment, similar to a tank top is constructed from 100 percent organic pima cotton knit fabric. The sleeveless garment features a V-shaped front neckline, shoulder straps over 2 inches wide, an inside upper panel, a round back neckline that reaches below the nape of the neck, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for style 1 will be 6110.20.2079 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 rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Item 2 will be 6104.41.0010 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: Dresses: Of cotton: Women’s. The rate of duty will be 11.5 percent ad valorem.
The applicable subheading for Item 3 will be 6109.10.0070, (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of Cotton: Women’s or Girls’: Other: Other. The rate of duty will be 16.5 percent 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 the 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division