CLA-2-61:OT:RR:NC:N3:359
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway, 21 Floor
NY, NY 10018
RE: The tariff classification of a woman’s garment from China
Dear Ms. Chen:
In your letter dated May 3, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style VPR312708 is a woman’s “Vera Wang Princess” label one-piece garment that simulates a knitted fabric pullover with elbow length sleeves worn over a woven shirt. Permanently sewn to the body of the pullover is a 100% polyester woven fabric consisting of a shirt-tail hemmed bottom and long sleeve extensions with one-button cuffs. The knitted pullover portion is stated to be constructed from 74% cotton 17% polyester 9% metallic jersey fabric. The jersey fabric is composed of two 2-ply yarns. The first 2-ply yarn is stated to be 100% cotton. The second 2-ply yarn is stated to be composed of 1-ply of polyester twisted with 1-ply of metallic. The two 2-ply yarns are twisted together prior to knitting. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The jersey fabric pullover features a crew neckline, an attached 2 x 2 ribbed knit fold over collar, full fashion marks on the sleeves and the front and rear panel seam area, an embroidery logo on the upper left side front panel, a decorative button sewn on the vented elbow length sleeves, and a straight garment bottom. A 2 x 2 ribbed knit finish is found on the sleeve endings and garment bottom. The pullover portion extends to below the waist and the woven shirt-tail portion extends to the hip area.
The essential character of the garment is given by the jersey fabric of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted.
You have stated that style VPR312708 which is the subject of this ruling contains a certain percentage by weight of metalized yarns as indicated above . We have not verified this through laboratory testing, and will assume that your stated fiber content is correct. Upon importation, however, if the fiber content is found by laboratory testing or other means to be different from that stated in this ruling, then this ruling does not apply.
The applicable subheading for the garment will be 6110.90.9073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of other textile materials: Other: Other: Subject to cotton restraints: Women’s or girls’: Other. The rate of duty will be 6 percent 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division