CLA-2-61:OT:RR:NC:TA:361
Ms. Merrin Kramer
Times Three Clothier, LLC
561 Seventh Avenue, 12th Floor
New York, NY 10018
RE: The tariff classification of four women’s garments from China and Taiwan
Dear Ms. Kramer:
In your letter dated July 12, 2010 you requested a classification ruling.
The submitted sample, Style TK2020, is a woman’s tank top constructed from 94 percent cotton and 6 percent spandex knit fabric. The sleeveless garment features a U-shaped neckline in front and back, shoulder straps that are less than two inches wide, a capped neckline and armholes, a lining and a hemmed bottom.
The submitted sample, Style FT1037, is a women’s long sleeve pullover garment constructed of 95% rayon 5% 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 mid-section of the front and rear panels have an inner lining made of a 82% polyester 18% spandex knitted fabric which measures approximately 10-1/2 inches in length. The garment features a crew neckline and an asymmetrical garment bottom that extends to the thigh area. The garment bottom has an overlock stitch finish. Two-tiered faux short sleeve panels are sewn into the armhole seam and cover the upper portion of the long sleeve panels. Self-fabric cuffs are found at the long sleeve endings. The garment extends to below the waist. The garment will be made in China.
We are retaining the submitted sample of Style FT1037 for our files. The other samples are herewith returned.
The applicable subheading for Style TK2020 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.
The applicable subheading for style FT1037 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: Other: Women’s or girls’. The duty rate will be 32%.
We are unable to classify styles FT1042 and FT1030 as we require intact final production samples in the condition as they will be imported in women’s regular size Medium. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you as well as the samples and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division