CLA-2-61:OT:RR:NC:N3:359
Ms. Anna Hoffman
Seventh Avenue
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a woman’s knit ensemble
Dear Ms. Hoffman:
In your letter dated January 10, 2018, you requested a tariff classification ruling. As requested, your sample will be returned.
Model #S18007-GA, consists of a woman’s cardigan style upper body garment and a woman’s lower body garment. The upper body garment is constructed from 95 percent nylon and 5 percent Spandex knit fabric. The cardigan features a stand up collar, 5 panels: 2 front panels with vertical pockets on either side with zipper closures, 2 side panels and 1 back panel of contrasting color and a racer back mesh insert in the middle of the back panel, a full front opening with a zipper closure, front and back yokes with mesh inserts on the front panels, long raglan sleeves with cuffs, and a loose fitting hemmed bottom extending to below the waist.
The lower body garment is constructed from 95 percent nylon and 5 percent Spandex. The pull-on trousers feature a waistband of contrasting color, asymmetrical inserts at the top of the thigh of contrasting color, asymmetrical mesh inserts at the calf, and hemmed bottoms that extend to the ankles.
Based on the fabric construction, fiber content, sizing and style, the garments qualify as an ensemble of heading 6104.
The applicable subheading for Model #S18007-GA upper body garment will be 6104.23.0042 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: Ensembles: Of synthetic fibers: Other: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for Model#S18007-GA lower body garment will be 6104.23.0032 which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches an shorts (other than swimwear), knitted or crocheted: Ensembles: Trousers and breeches: Trousers, bib and brace overalls, breeches and shorts (con.): Of synthetic fibers: Other: Other: Trousers and breeches. 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 the 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division