CLA-2-61:OT:RR:NC:TA:361
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
NY, NY 10018
RE: The tariff classification of four women’s garments from China
Dear Ms. Kelly-Kobayashi:
In your letter dated June 7, 2010 you requested a classification ruling on behalf of your client Deckers Outdoor Corporation.
The submitted sample, style UA407W, the “Sable”, is an “UGG” label women’s sweater constructed of a 100% cotton openwork novelty knitted fabric. The wrap-style sweater features a full front opening with a v-shaped front neckline, a roll self-fabric collar that extends down the edges of the front panels to the garment bottom, short sleeves with roll-edge trim, and a straight garment bottom with roll trim. A self-fabric tie belt is threaded through chain link loops that are sewn into the side seams at the waist area. The garment extends from the shoulders to the upper hip area. The sweater and belt are classified as composite goods. The essential character is given by the sweater, , Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.
The applicable subheading for Style UA407W, the “Sable”, will be 6110.20.2020, 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: Sweaters: Women’s. The duty rate will be 16.5% ad valorem.
We are returning your samples as you requested.
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/.
We are returning your request for a ruling on styles UA257W, UA252W and UA253W and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
Classification of styles UA257W, UA252W and UA253W depends on their appearance and in part, on the manner in which they are designed, marketed and sold. Therefore, we require the following information.
How are the garments designed? As a “knock off” of an item in the market, or as an original? If a “knock off” how was it sold at retail originally? What changes or modifications were made to the garment? (Specifically, were there any changes to the type or weight of the fabric used, the size specifications, etc.?) If an original design, what is the concept of the designer?
What is the weight of the fabric? Is the fabric (both type and weight) typical of beach cover-ups sold by your company? Please explain.
How will the garments be marketed?
How will the garments be displayed to the consumer at retail?
What in-store advertising or signs will be placed in proximity to the garments?
What other types of garments are sold in the same department?
Provide copies of any labels that will be sewn into or tacked onto the garments especially any that indicate how the garment is intended to be used.
Provide any advertising or advertising mock-ups that will be used for the garments. If nothing is available for the specific garment, please provide advertising for similar garments sold in prior seasons.
Will the garments be sold in a catalogue? If yes, please provide a copy of the entire catalogue or catalogue mock, in which the garment will be sold. If nothing is available for the specific garment, please provide a catalogue showing similar garments sold in prior seasons.
Will the garments be sold on an internet site? If so, please provide a copy of the page, showing the garment’s description, and the location within the website.
If you decide to resubmit your request, please include all of the material that we have returned to you (including the samples) and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division