CLA-2-61:OT:RR:NC:N3:359

Ms. Sue Lee
Transgate International, LLC
Int’l Freight Forwarders & Customhouse Broker
175-01 Rockaway Blvd. Suite 215
Jamaica, NY 11434

RE: The tariff classification of three women’s pullovers from Vietnam.

Dear Ms. Lee:

In your letter dated May 21, 2012 you requested a classification ruling on behalf of H.W.I. International Inc. As requested, your samples are being returned to you.

Style 400201C is a woman’s “Alexander Wang” label cut and sewn pullover that is constructed from 67% rayon and 33% silk pilled slub knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a capped scoop front neckline, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist. Style 400301C is a woman’s “Alexander Wang” label cut and sewn pullover that is constructed from 67% rayon and 33% silk pilled slub knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a capped rounded front neckline, long hemmed sleeves, and a straight hemmed garment bottom. The garment extends to below the waist.

Styles 400201C and 400301C are precluded from classification as a t-shirt of heading 6109, because the garments are not constructed from a plain jersey or interlock fabric.

Style 400103C is a woman’s “Alexander Wang” label cut and sewn sleeveless pullover that is constructed from 67% rayon and 33% silk pilled slub knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a capped scoop front neckline and a straight hemmed garment bottom. The garment extends to below the waist. Style 400103C is precluded from classification as a tank top of heading 6109, because the shoulder straps exceed three inches in width. The applicable subheading for styles 400201C, 400301C, and 400103C will be 6110.30.2063, 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: Containing 30 percent or more by weight of silk or silk waste: Other: Women’s or girls’: Other. The duty rate will be 6.3% 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,

Thomas J. Russo
Director
National Commodity Specialist Division