CLA-2-61:OT:RR:NC:N3:361
Ms. Cherie Gary
Hues45, LLC
5026 Elsby Avenue
Dallas, TX 75209
RE: The tariff classification of four women’s garments from China.
Dear Ms. Gary:
In your undated letter received January 19, 2012 you requested a tariff classification ruling.
The submitted sample, style #71511, is a woman’s upper body garment referred to as a “shrug”. The top is constructed from 61% viscose rayon, 26% linen and 13% polyamide knit fabric. The garment features ¾ length sleeves, a full front opening with a tie closure at the bottom, and self start cuffs and bottom. The top does not reach the waist and is approximately 15½ inches in length. The garment has shoulder coverage and sufficient bust coverage.
The submitted sample, style #72211, is a woman’s upper body garment referred to as a “shrug”. The top is constructed from 100% linen knit fabric. The garment features short sleeves with self start cuffs, a full front opening with no means of closure, and a self start bottom. The top does not reach the waist and is approximately 15 inches in length. The garment has shoulder coverage and sufficient bust coverage.
The submitted sample, style #73011, is a woman’s upper body garment referred to as a “shrug”. The top is constructed from 61% viscose rayon, 26% linen and 13% polyamide knit fabric. The garment features ¾ length sleeves, a full front opening with no means of closure, and self start cuffs and bottom. The top does not reach the waist and is approximately 15½ inches in length. The garment has shoulder coverage and sufficient bust coverage.
The submitted sample, Style 78611, is a “Hues 45” label woman’s cardigan constructed of a finely knit 68% linen 32% polyamide 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 cardigan features a full front opening with no means of closure, a shawl-like collar that extends down the outer edges of the draped front panels to the hemmed garment bottom, capped sleeves with hemmed bottoms, and a straight self-start garment bottom. The garment extends to below the waist.
We are returning your samples.
The applicable subheading for styles 71511 and 73011 will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% ad valorem.
The applicable subheading for style 72211 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% ad valorem.
The applicable subheading for style 78611 will be 6110.90.9090, HTSUS, which provides for Sweaters…and similar articles, knitted or crocheted: Of other textile materials: Other…Other: Other: Women’s of girls’. The duty rate will be 6% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division