CLA-2-61:OT:RR:NC:TAB:359

Ms. Merrin Kramer
Times Three Clothier, LLC
561 7th Avneue, 12 Floor
NY, NY 10018

RE: The tariff classification of women’s garments from Taiwan and China.

Dear Ms. Kramer:

In your letters dated April 7 and April 22, 2010, you requested a tariff classification ruling on Yummie Tummie brand garments. Six samples were submitted for review. We are retaining styles KN1024 and FT1035 for our files, the remaining samples are being returned as per your request.

Style KN1024 is a women’s short sleeve pullover garment constructed of a 94% cotton 6% spandex knitted 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 front and rear panels are lined. A self-fabric comprises the upper and lower portions of the lining, and a 82% polyester 18% spandex knitted fabric comprises the middle section of the lining which is approximately 10-1/2 inches in length. The garment features a rounded front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The garment will also be available in a long sleeve, v-shaped neckline version as style KN1025. Styles KN1024 and KN1025 will be made in Taiwan.

Style KN1019 varies from KN1024 in that it has three-quarter length hemmed sleeves and the front and rear panel inner linings are constructed differently. The upper inner lining is made of a self-fabric, and the 82% polyester 18% spandex knitted fabric lower inner lining is approximately 13 inches in length extending to the garment bottom. The garment will be made in Taiwan.

Style KN1020 is a long sleeve pullover garment constructed of a 94% cotton 6% spandex knitted 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 front and rear panels are piece-constructed and lined. A self-fabric comprises the upper and lower portions of the lining, and a 82% polyester 18% spandex knitted fabric comprises the middle section of the lining which is approximately 10-1/2 inches in length. The garment features a turtleneck collar, long hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. The garment will be made in Taiwan.

Style FT1035 is a women’s long sleeve pullover garment constructed of a 94% cotton 6% spandex knitted 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 front and rear panels are lined. A self-fabric comprises the upper and lower portions of the hemmed lining, and a 82% polyester 18% spandex knitted fabric comprises the middle section of the lining which is approximately 9 inches in length. The garment features a crew front neckline, a beaded epaulet at the top of either shoulder with hanging beaded strands, and long hemmed sleeves. The garment has a flared hemmed garment bottom that is straight at the front panel, and curved at the slightly longer back panel. The garment extends to below the waist. The garment will be made in China.

Style DR1000 is an ankle-length maxi dress constructed of a 95% cotton 5% spandex knitted fabric. The dress is lined from the bust area to above the knee area. The lining is made of a self-fabric at the bust area and upper back, and the remainder of the lining is made of a 82% polyester 18% spandex knitted fabric. The sleeveless empire-waisted dress features woven fabric trimmed shoulder straps that are 2 inches wide, a v-shaped front neckline, an upper garment back that extends straight across from side seam to side seam, and a straight hemmed garment bottom. The garment will be made in Taiwan.

The applicable subheading for styles KN1024, KN1025, KN1019, KN1020 and FT1035 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% ad valorem.

The applicable subheading for style DR1000 will be 6104.42.0010, (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: Dresses: Of cotton: Women’s. The duty rate will be 11.5% 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