CLA-2-61:OT:RR:NC:TAB:359
Mr. Pyung Kim
T.I. CHB Inc. dba Trust Int’l CHB
11222 S. La Cienega Blvd., #255
Inglewood, CA 90304
RE: The tariff classification of women’s garments from Honduras.
Dear Ms. Kim:
In your letter dated April 5, 2010, you requested a tariff classification ruling on behalf of Can and Can Trading Co., Ltd. The two provided samples are being returned as per your request.
Style GL210 is a women’s short sleeve pullover garment constructed from 100% polyester finely knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features raschel lace-like trim on the v-shaped front neckline and rounded rear neckline, short raglan sleeves with an overlock stitch finish, and a straight self-fabric banded garment bottom. The garment extends to below the waist.
Style GL065ST, is a women’s top constructed from 100% polyester finely knit fabric. The sleeveless top features adjustable spaghetti shoulder straps, a straight neckline in front, raschel lace-like trim across the upper front panel, and a straight garment bottom finished with raschel lace-like trim. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
The applicable subheading for style GL210 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 style GL065ST will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. 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