CLA-2-61:OT:RR:NC:N3:361

Mr. Jim McDermott
Destination Maternity Corporation
232 Strawbridge Drive,
Moorestown, New Jersey 08057

RE: The tariff classification of a woman’s top and pullover from Vietnam

Dear Mr. McDermott:

In your letter dated December 5, 2017, you requested a tariff classification ruling. Your samples will be retained for our files.

Style 82710 is a woman’s top constructed from 95 percent rayon and 5 percent Spandex knit fabric. The tight- fitting garment is sleeveless and features a diagonal, off-one-shoulder elasticized 7 inch ruffle covered neckline, elasticized gathering at both sides, and a hemmed bottom. The garment extends from the shoulders to below the waist.

Style 60728 is a woman’s upper body garment constructed from 95 percent rayon and 5 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The pullover features a V-shaped front and back neckline, capped hemmed sleeves, three tiered layers of fabric and a hemmed bottom. The garment extends to below the waist.

In your ruling request you suggest classification of style 60728 under subheading 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’. However, the pullover has features common to garments of heading 6110. Consequently, the applicable subheading for style 60728 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar garments, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 82710 will be 6114.30.1020, 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% 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 https://hts.usitc.gov/current.

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 via email at antoinette.peek-williams.cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division