CLA-2-61:OT:RR:NC:TAB:359
Ms. Jennifer Mosco
Jones Apparel Group USA, Inc.
200W Rittenhouse Circle, Door #6
Bristol, PA 19007
RE: The tariff classification of women’s garments from China
Dear Ms. Mosco:
In your letter dated May 11, 2010, you requested a tariff classification ruling. The provided sample will be returned as per your request.
The submitted sample, style J2CZ21919, is a “RACHEL Rachel Roy” label woman’s two piece garment comprised of two sleeveless pullover garments that are tacked together at the shoulders. The garments may be easily detached without damage to either, resulting in two complete and separate garments. You provided a laboratory report indicating that the overall fiber content of the open work hand crocheted fabric outer pullover garment is 65.4% cotton 29.9% linen 3/1% polyester 1.6% metallic. The loosely crocheted fabric of the outer garment creates a revealing spider web-like openwork design. The sleeveless garment features a scooped front neckline and a high back neckline. The submitted size medium garment has a curved flounced bottom with high cut side slits that extend to the upper thigh area and a garment front and rear that extends to the mid-thigh. The submitted laboratory report indicates the fabric contains 3 separate yarns. Yarn one is 50.2% cotton 49.8% linen (59.9% by weight of the fabric), yarn two is 100% cotton (35.4% by weight of the fabric), and yarn three is 64.9% polyester 35.1% metallic (4.7% by weight of the fabric). Because the garment is constructed from yarns that include metallic fibers, it is necessary to analyze the yarns used. The weight of all fibers present in a yarn that contains metallic are considered an "other fiber," for purposes of classification at the six and eight digit levels. Based on the information you provided, the metallic and polyester yarn (yarn three) does not exceed the weight of the other two yarns, thus the garment is considered to be made in chief weight of cotton fibers. In your submission, you refer to the garment as a sweater. However, due to the loosely crocheted large openwork design the garment does not satisfy the sweater requirements of Chapter 61 Statistical Note 3 as noted in Headquarters Ruling 954873 and 956514. The garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS.
The inner pullover garment is constructed of a finely knitted 100% cotton jersey fabric. The sleeveless garment features a scoop front neckline and a curved rear neckline. The garment has a hemmed curved bottom that extends to above the knee area at the front and back, and to the upper thigh at either side. You refer to the garment as a tank top, however, classification as such is precluded due to the garment length. The garment is properly classified as an other pullover garment under 6110.20.2079, HTSUS.
The applicable subheading for the outer garment and the inner garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% 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