CLA-2-61:OT:RR:NC:3:359
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of five women’s garments from China.
Dear Ms. Fox:
In your letter dated July 27, 2009 you requested a classification ruling on behalf of your client Revue, LLC. As requested, your samples are being returned to you.
Style 946212X, is a woman’s “Clothes by Revue” label jacket that is constructed from 100% polyester faux fur knitted fabric. The jacket features a notched lapel collar, free hanging front yokes at both front panels, long sleeves with buttoned straps secured by two self-fabric strap loops at the sleeve endings, a full front opening with three button closures, two welt inset pockets at the lower front panels, and a two layer fabric tie belt at the waist that is constructed of a self-fabric outer layer and a coated fabric bottom layer and held to the garment by two self-fabric belt loops at the side seams. The garment is fully lined with a woven polyester fabric. The jacket extends to the hip area. The jacket and belt are classified as composite goods. The essential character is given by the jacket, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.
Style 946967X, is a woman’s “Clothes by Revue” label sleeveless upper body garment that is constructed from 80% acrylic and 20% polyester faux fur knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a two-layer modified shawl collar constructed with a self-fabric outer layer and a coated fabric bottom layer, a full front opening with a v-shaped neckline and five fabric covered hook and eye closures, capped shoulders, a coated fabric tie belt at the waist secured by two chain stitch belt loops at either side seam, a hemmed garment bottom and a woven polyester fabric lining. The garment extends to below the waist area. The upper body garment and belt are classified as composite goods. The essential character is given by the upper body garment, Harmonized tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.
Style 946283X, is a woman’s suit-type jacket that is constructed from 100% acrylic fuax fur knitted fabric. The suit-type jacket is tailored and has more than three panels, of which two are at the front sewn together lengthwise. The bottom edges of the front panels are curved. The garment features a full front opening with a one button closure, a notched lapel collar, and short hemmed sleeves. The garment is fully lined with a woven polyester fabric. The jacket extends to the waist area.
Style 946284X, is a woman’s “Clothes by Revue” label suit-type jacket that is constructed from 100% polyester faux fur knitted fabric. The suit-type is tailored and has more than three panels, of which two are at the front sewn together lengthwise. The garment features a full front opening with five fabric covered hook and eye closures, a rounded front neckline with top panel edges that may be folded down, princess seams on the front and back panels, shoulder pads sewn into the interior of the garment between the outer panels and the lining, long hemmed sleeves, and two front inset pockets at the waist area. The garment is fully lined with a woven polyester fabric. The suit-type jacket extends to below the waist area.
Style 946282BU, is a woman’s “Clothes by Revue” label bomber-styled jacket that is constructed from 80% acrylic and 20% polyester faux fur knit fabric. The jacket features a 2x2 rib knit fold over collar, a full front zippered opening with a faux leather placket, long sleeves with 2x2 rib knit tight fitting cuffs, and a 2x2 rib knit tight fitting garment bottom. The jacket is fully lined with a woven polyester fabric. The garment extends to below the waist.
The applicable subheading for styles 946212X and 946282BU 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 946967X will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem.
The applicable subheading for styles 946283X and 946284X will be 6104.33.2000, Harmonized Tariff Schedule of the United States (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: Suit-type jackets and blazers: Of synthetic fibers: Other. The duty rate will be 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