CLA-2-61:OT:RR:NC:N3:359
Ms. Josephine Guanio
Exist, Inc.
1650 NW 23rd Avenue, Unit A
Fort Lauderdale, FL 33311
RE: The tariff classification of five garments from China.
Dear Ms. Guanio:
In your letter dated April 22, 2014, you requested a classification ruling. As requested, your samples are being returned to you.
Style 639, is a woman’s “Exist” label sleeveless pullover that is constructed from 60% cotton and 40% polyester knit fabric (the front panel) and 100% polyester woven fabric (the rear panel). The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a scoop front neckline, a high rear neckline, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The essential character of the garment is imparted by the knit fabric of the front panel, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3(b), noted.
Style LSW 8598 is a woman’s “Exist” label pullover that is constructed from 100% cotton jersey knitted fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, a high rear neckline, long sleeves with rib knit endings, and a straight hemmed bottom. The garment extends from the shoulders to below the waist.
Style LMD6713, is a woman’s “5th & Love®” label sleeveless dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 95% viscose and 5% spandex knit fabric, and the bottom skirt portion that extends to the ankles is constructed of 100% polyester woven fabric. The skirt portion also has a 100% polyester knitted lining. The knitted top portion features a scoop front and rear neckline, shoulder straps measuring approximately two inches in width, an elasticized waist, and extends to the waist. The woven lower portion features a hemmed bottom. The dress is of a length that reaches just to the ankles.
Because the garment is constructed of both knitted and woven components we apply GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The essential character of the dress is imparted by the knit fabric of the upper portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3(b) noted.
Style MSW8599 is a men’s cut and sewn pullover constructed from 100% cotton, finely knit jersey fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style MSW8599 features a rib knit crew neckline, long sleeves with rib knit cuffs, and a straight, hemmed bottom.
Style 5481 is a woman’s top constructed from 98% polyester and 2% spandex knit fabric. The sleeveless garment features a racer back, a capped U-shaped neckline in front, oversized armholes, shoulder straps measuring less than two inches in width, and a curved hemmed bottom that is slightly longer at the back. The garment extends below the waist.
The applicable subheading for styles 639 and LSW 8598 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem.
The applicable subheading for style LMD6713 will be 6104.44.2010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s. The duty rate will be 14.9% ad valorem.
The applicable subheading for Style MSW8599 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 16.5% ad valorem.
The applicable subheading for style 5481 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: tops: women’s or girls’. The rate of duty will be 28.2 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 Renee Orsat via email at renee.orsat.cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division