CLA-2-61:OT:RR:NC:TA:359
Ms. Melissa Fox
Barthco International, Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of women’s garments from China.
Dear Ms. Fox:
In your letter dated June 19, 2009, you requested a tariff classification ruling on behalf of Revue, LLC. The five submitted samples will be returned as per your request.
Style 949235x is a women’s cardigan constructed of a printed 100% wool brushed fabric (the front and back panels, and the long sleeves) and a 100% wool 2 x 2 ribbed knit fabric (shawl collar, placket, trim at bottom of garment panels, and tie belt). The outer surface of the brushed wool fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The long sleeve cardigan features a wide shawl collar with a two button full front opening, a 2-inch wide placket made of a ribbed knit fabric which extends along each side of the front placket to the garment bottom where it trims the bottom panels, a 2-inch wide 2 x 2 ribbed knit tie belt which is threaded through side seam belt loops, and long hemmed sleeves.
Style 949245X is a women’s tailored reversible suit-type jacket constructed of 100% wool interlock fabric which is lighted brushed on either side of the garment. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The garment features a rounded neckline with a two button full front opening, three-quarter length sleeves, and a straight garment bottom. The back of the garment is constructed of two panels with a center seam.
Style 949274x is a women’s tailored reversible suit-type jacket constructed of 100% wool interlock fabric which is lighted brushed on either side of the garment. The garment has more than three panels, two of which are in the front, sewn together lengthwise. The garment features princess seams on both the front and rear panels, a v-shaped neckline with a one button full front opening, long sleeves, curved bottom front panel edges, and a straight garment bottom.
Style 949273x is a women’s cardigan constructed of a 100 % wool 3 x 3 ribbed knit fabric (the back panel and long sleeves) and 100% wool brushed fabric (the front panels and collar). The outer surface of the fabrics measure more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The long sleeve cardigan features a turndown collar with a v-shaped neckline and a one button full front opening. A 1 x 1 rib knit trim is found on the collar, the edges of the front panels and the front panel bottom. The garment also features a continuous rib knit back panel.
Style 949202x is a women’s cardigan constructed of a 100 % wool 2 x 2 ribbed knit fabric (the majority of the back panel, long sleeves, and side seam front panel inserts) and 100% wool brushed fabric (the remainder of the front panels, lower rear panel and the collar). The outer surface of the fabrics measure more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The long sleeve cardigan features a turndown collar with a v-shaped neckline, a one button full front opening, a triangle shaped front panel insert at either side seam extending from the underarm to the waist area. Raw fabric edges are found on the collar, the front panel opening edges, and the garment bottom.
The applicable subheading for styles 949235x , Style 949273x , and Style 949202x will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Other: women’s. The duty rate will be 16% ad valorem.
The applicable subheading for styles 949245x and 949274x will be 6104.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suit, ensembles, Suit-type jackets, ……. knitted or crocheted: Suit-type jackets and blazers: Of wool or fine animal hair. The duty rate will be 54.8cents/kg + 16% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division