CLA-2-61:OT:RR:NC:3:359
Ms. Jessica Li
Shanghai Shenda America, LLC
463 7th Avenue, Suite 700
New York, NY 10018
RE: The tariff classification of five women’s knitted garments from China.
Dear Ms. Li:
In your letter dated May 13, 2009 you requested a classification ruling. Styles PBT1 and PBT4 will be retained by this office, the remaining styles are being returned to you.
Five garments have been submitted which you state are made with 44% bamboo. For purposes of this ruling, we are assuming that what you call bamboo is actually an artificial fiber which is derived from bamboo on all styles.
Style number PBT1 is a woman’s cut and sewn “Pure Body” label pullover that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline with a crossover neckband, the “Pure Body” logo embroidered on the lower front panel, an inside hanger loop with a ribbon overlay at the inside rear panel neckline, a half-moon sweat patch at the inside rear panel neckline, and a hemmed garment bottom. The garment also features short sleeves with a turned back hem exposing the sleeve edge on the outer surface around the arm and a twisted fabric finish at the underarm sleeve seam.
Style number PBT4 is a woman’s cut and sewn “Pure Body” label pullover that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped faux wrap-style front neckline, short hemmed sleeves, the “Pure Body” logo embroidered on the lower front panel, an inside hanger loop with a ribbon overlay at the inside rear panel neckline, a half-moon sweat patch at the inside rear panel neckline, and a banded garment bottom.
Style number PBT3 is a woman’s cut and sewn “Pure Body” label pullover that is constructed from 52% cotton, 44% bamboo, and 4% spandex knit fabrics. The front and back panels are a waffle knit fabric and the sleeves are a ribbed knit fabric. The outer surface of the garment fabrics measure more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, long sleeves with self-fabric rib knit cuffs, the “Pure Body” logo embroidered on the lower left panel, an inside hanger loop with a ribbon overlay at the inside rear panel neckline, a half-moon sweat patch at the inside rear panel neckline, and a hemmed garment bottom.
The submitted sample, style PBK2, is a woman’s tank top constructed from 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The sleeveless garment features a square neckline in the back, a U shaped neckline in front, one inch wide openwork fabric shoulder straps, a small embroidery on the lower left side and a bottom finished with openwork fabric trim. The front and back necklines and armholes are finished with openwork fabric.
The submitted sample, style PBK1, is a woman’s tank top constructed from 52 percent cotton, 44 percent bamboo and 4 percent spandex knit fabric. The sleeveless garment features a U shaped neckline in front and back, one inch wide shoulder straps, a small embroidery on the lower left side and a hemmed bottom.
Due to the blend of fibers composing these garments, even a slight change in fiber content may result in a change of classification. The garments may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than this blend it may be reclassified by Customs at that time.
The applicable subheading for styles PBT1, PBT3 and PBT4 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 (con.): Of cotton: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.
The applicable subheading for styles PBK2 and PBK1 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division