CLA-2-61:OT:RR:NC:N3:361
Ms. Hulene Miller
C.H. Robinson International
3955 Faber Place Drive
Suite 200
North Charleston, SC 29405
RE: The tariff classification of women’s knit garments from China
Dear Ms. Miller:
In your letter dated October 22, 2015, you requested a tariff classification ruling on behalf of your client Kayser-Roth Corp. The samples will be returned to you, as requested.
Style 16626 is a woman’s camisole-style top constructed from 94% nylon and 6% spandex knit fabric. The sleeveless tight fitting garment features a scoop shaped front neckline, adjustable 1/8 inch wide elasticized shoulder straps and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
Style 16627 is a woman’s bodyshirt constructed from 94% nylon and 6% spandex knit fabric. The sleeveless one-piece, tight fitting garment features a scoop shaped front neckline, adjustable 1/8 inch wide elasticized shoulder straps, a three-snap crotch and elasticized hemmed leg openings. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
Style 16630 is a woman’s tank top constructed from 94% nylon and 6% spandex knit fabric. The sleeveless garment extends below the waist and features a deep U-shaped front neckline, a scooped back neckline, 1½” wide shoulder straps and a hemmed bottom.
Style 16638 is a pair of women’s pants constructed from 94% nylon and 6% spandex knit fabric. The tight-fitting pants feature a 1½ inch wide elasticized waistband, and hemmed leg openings. The garment extends from the waist to the ankles.
You suggested classification of style 16626 under 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of other textile materials, of man-made fibers, women’s or girls’, tank tops and singlets, women’s. However, the cut and the features of the garments are of those of garments under heading 6114, HTSUS. The applicable subheading for style 16626 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for style 16627 will be 6114.30.2010, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts: Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style 16630 will be 6109.90.1065, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 32 percent ad valorem.
The applicable subheading for style 16638 will be 6104.63.2006, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers and breeches: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem.
We need additional information to rule on style 16628. Please submit the actual retail packaging, actual hangtags, and actual labels, and any point of sale information that describes how the item is being marketed. Provide marketing, advertising, promotional and sales environment information that demonstrates what the item is specially designed for. Include any catalogs and websites that describe how the item is designed to be used. If you decide to resubmit your request for this style, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division