CLA-2-61:OT:RR:NC:TAB:359
Ms. Yvonne Long
Director of Customs and Transportation
Hugo Boss Fashions USA, Inc.
270 Elan Court
Midway, GA 31320
RE: The tariff classification of a women’s garment from Turkey
Dear Ms. Long:
In your letter dated August 2, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style Tactic 50191141 is a women’s “Boss Orange” label pullover garment constructed of a 100% cotton jersey 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 pullover-styled garment has a shawl-like collar that wraps around the neck and can be secured in place with 3 diagonal button closures located on the left front panel at the bust area which forms a mock front opening. The garment also features long hemmed sleeves and a straight hemmed garment bottom with a metal “Boss Orange” logo button sewn at the lower left side front panel. The garment extends to below the waist.
The applicable subheading for the garment 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.
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