CLA-2-61:OT:RR:NC:N3:361
Ms. Tamica Brown
LF USA, Inc.
The Oxford Collections Div.
202 Hyatt Street
Gaffney, SC 29341
RE: The tariff classification of a woman’s knit jumper from Cambodia.
Dear Ms. Brown:
In your letter dated February 19, 2009, requested a tariff classification ruling for a woman’s knit jumper.
The submitted sample, Style# 5268, is a woman’s jumper constructed from 62% polyester, 33% rayon, and 5% spandex knit fabric. The jumper features a hood, a deep V-neckline in front, with a one-button closure at the waist, three quarter length sleeves, a drawstring at the waist in front, and a hemmed bottom. The garment extends to just above the knee.
In your ruling request, you have suggested that the garment be classified under heading 6104, as a dress. The garment does not provide sufficient coverage to be worn without another upper body garment, which is a requirement of a dress. Therefore, the garment is properly classified as a jumper in heading 6114.
We are returning your sample as you requested.
The applicable subheading for the top, Style 5268 will be 6114.30.3014 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, Other, Jumpers:Other. The rate of duty will be 14.9% 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,
Robert B. Swierupski
Director
National Commodity Specialist Division