CLA-2-61:OT:RR:NC:N3:359
Ms. Bernadette Daniels
Genghis Khan Freight Service Inc.
161- 15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of two women’s garments from China.
Dear Ms. Daniels:
In your letters dated May 23, 2013 and July 9, 2013 you requested a classification ruling on behalf of Carlisle Etcetera LLC. As requested, your samples are being returned to you.
Style 510352, is a woman’s “Per Se” label sleeveless pullover. The front panel, rib knit neck trim, and rib knit sleeve openings trim are constructed from 40% nylon, 30% cotton, and 30% viscose knit fabric. The rear panel is constructed of 100% silk woven 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 garment features a rounded ribbed knit front neckline, a high rear neckline, and a straight garment bottom. The woven rear panel features a partial zipper closure and a hemmed bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knitted fabric components, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted.
Style 510351, is a woman’s “Per Se” label cardigan. The front panels, sleeves, and rear yoke are constructed from 40% nylon, 30% cotton, and 30% viscose jersey knit fabric. The rear panel is constructed of 100% silk woven 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 garment features a full front opening with six button closures, long sleeves with ribbed knit endings, two front pockets below the waist, an inside drawstring with a toggle tightener at the waist area, and a drawstring with a toggle tightener sewn into the straight garment bottom. The woven rear panel features a hemmed bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knitted fabric components, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted.
The applicable subheading for styles 510352 and 510351 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 John Lombardi at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division