CLA-2-61:OT:RR:NC:N3:359
Ms. Maria E. Julia
ANN, Inc.
7 Times Square
NY, NY 10036
RE: The tariff classification of women’s garments from China
Dear Ms. Julia:
In your letter dated June 11, 2012, you requested a tariff classification ruling. The submitted samples are being returned as per your request.
Style 285127 is an “Ann Taylor” label cardigan constructed of a 53% cotton 40% rayon 7% nylon jersey fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a rounded front neckline with a 1 x 1 ribbed knit neckband, a 8 button full front opening, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a 1 x 1 ribbed knit self-start straight garment bottom. With the exception of the ribbed knit bottom, the front panels are overlaid with a mesh fabric and sequins. The garment extends to below the waist. The garment is not considered a blouse as it does not meet the stitch count requirement of Heading 6106 and has a tightening at the garment bottom. The garment has construction features common to Heading 6110. Style 285127 is more specifically provided for as an other cardigan of Heading 6110.
Style 290360 is an “Ann Taylor LOFT” label cardigan constructed of a 100% cotton jersey fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a flyaway full front opening with no means of closure, front panel bottoms that are draped and pointed, self-fabric trim at the neckline which extends down the edges of the front panels, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a 1 x 1 ribbed knit self-start garment bottom. With the exception of the ribbed knit bottom, the front panels are overlaid with a mesh fabric and sequins. The garment extends to below the waist.
The mesh overlays are decorative additions to the Style 285127 and 290360 garments. The essential character of these sample garments is imparted by the knit jersey fabric which forms the cardigan bodies, see precedent Headquarters Ruling 950007 dated October 4, 1991. Accordingly, the garments are properly classified as other cardigans under 6110.20.2079, HTSUS.
Style number 286092 is a woman’s “Lace Front Deep V-neck” top constructed with a front panel made of a 65 percent cotton, 35 percent nylon warp knit lace-like fabric with sewn on plastic sequins. The front panel is lined with a knit mesh fabric constructed of 100 percent polyester. The back panel and sleeves are constructed of a 60% cotton 20% rayon 20% nylon knitted fabric. The front of the garment features a deep V-shaped neckline extending to the center of the lower chest which is mitered with rib trim. Additional features include a rib knit bottom and long sleeves with rib knit cuffs. The top extends below the waist. Based on the exposure at the front, the garment does not warrant classification within subheading 6110, HTSUS. The garment is considered a top of subheading 6114, HTSUS.
The applicable subheading for Styles 285127 and 290360 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.
The applicable subheading for Style number 286092 will be 6114.20.0010, HTSUS, which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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