CLA-2-61:OT:RR:NC:TA:N3:361
Mr. Jimmy Tsang
Takson Garment Mfg. Co. Ltd.
5/F., Harbour Centre, Tower 1, Suite 512
1 Hok Cheung Street
Hung Hong, Kowloon, Hong Kong
RE: The tariff classification of a woman’s blouse and pullover from China
Dear Mr. Tsang:
In your letter dated September 20, 2012 you requested a classification ruling.
The submitted sample, Style W402, is a woman’s blouse constructed of 95 percent polyester and 5 percent spandex knit fabric. The garment extends to below the waist. It features a partial front opening with a three button closure, one left breast pocket, long sleeves with a cuff and button closure, a stand up collar, an all over print design and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions.
The submitted sample, Style W421, is a woman’s cut and sewn sleeveless pullover that is constructed from 95% polyester and 5% spandex jersey knit printed 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 u-shaped front neckline, a partial front opening with a six button closure, a high rear neckline, a slight gathering at the upper front panel, a gathering at the upper rear panel and a flared hemmed garment bottom. The garment extends to below the waist.
We are returning your samples as you requested.
The applicable subheading for style W402 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style W421 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: of man-made fibers: Other: Other: Other: Other: Women’s or girls’. The duty rate will be 32%.
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