CLA-2-62:OT:RR:NC:N3:360
Mr. Marc Thompson
Charming Shoppes, Inc.
3750 State Road
Bensalem, PA 19020
RE: The tariff classification of a woman’s blouse and pullover from China
Dear Mr. Thompson:
In your letter dated September 8, 2011, you requested a tariff classification ruling. Your samples will be returned as requested.
Style number C5265 is composed of a detachable necklace and two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s pullover style blouse constructed of 100% polyester woven fabric. The blouse has a loose fitting body and features a round neckline, short sleeves, darts at both sides of the front panel at the bust area, and a hemmed bottom. The garment extends to below the waist.
The inner garment of style C5265 is a woman’s sleeveless pullover that is constructed of a finely knit 100% polyester fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded front neckline, a high rear neckline, self-fabric capping at the neckline and armhole openings, and a straight hemmed bottom. Darts are found at either side of the front panel at the bust area. The garment extends to below the waist.
The detachable necklace of style C5265 is constructed of aluminum with plastic stones. It is attached to the inside rear neckline of the garment by means of a stitch loop and tiny metal snaps.
You state that the necklace is for design only and should be considered a composite good. However, because all three components are detachable and suitable for separate uses, the blouse, pullover, and necklace do not meet the definition of a composite good as defined in the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b). Accordingly, the blouse, pullover, and necklace must be classified separately in three appropriate provisions.
The applicable subheading for the outer garment of style C5265 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem.
The applicable subheading for the inner garment of style C5265 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 (con.): Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32 percent ad valorem.
At this time, we are unable to issue a ruling for the removable necklace. We need additional information in order to issue a ruling. Please provide the breakdown of each component by composition (metal, plastic, etc), weight, and cost. Also provide any marketing or advertising literature. If you decide to resubmit your request, please include all of the material that we have returned to you, 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.
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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division