CLA-2-61:OT:RR:NC:N3:361
Ms. Kim Roebke
RIM Logistics, Ltd.
200 N. Gary Avenue, Suite B
Roselle, IL 60172
RE: The tariff classification of a woman’s upper body garment from China
Dear Ms. Roebke:
In your letter dated on September 4, 2013, you requested a tariff classification ruling on behalf of your client Opportunities Inc.
The submitted sample is a woman’s upper body garment. It is constructed from 100% rayon openwork crocheted fabric. The cape like garment drapes over the shoulders, covering the elbows; and extends to the waist. The garment features a rounded neckline; sequins throughout the garment; and a fringed bottom. The garment will be imported in assorted colors under style # 64000F and black only under style 64001F.
In your letter you suggest classification under 6117.10.2030, HTSUSA. The garment is precluded from subheading 6117.10.20 because it covers the elbows and reaches the waist.
We are returning your sample.
The applicable subheading for styles # 64000F and 64001F will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: woman’s or girls’. The rate of duty will be 14.9 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 Peggy Fitzgerald at (646) 733-3052.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division