CLA-2-61:OT:RR:NC:3:359
Ms. Pyung Kim
T.I. CHB, Inc. d/b/a Trust Int’l. CHB
11222 S. La Cienega Blvd. #255
Inglewood, CA 90304
RE: The tariff classification of a woman’s vest and top from Honduras.
Dear Ms. Kim:
In your letter dated July 15, 2010 you requested a classification ruling on behalf of your client Can and Can Trading. As requested, your samples are being returned to you.
Style GL505, is a woman’s cut and sewn sleeveless vest that is constructed from 57% cotton, 38% polyester, and 5% spandex jersey knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The vest features oversized armholes, a full front opening with no means of closure, a shawl-like collar that extends down the outer edges of the draped front panels to the angled hemmed panel bottoms, and a slight gathering at the collar rear. The sides and garment rear have straight hemmed bottoms. The garment extends to below the waist.
Style GL605, is a woman’s top constructed from 57 % cotton, 38 % polyester and 5 % spandex knit fabric. The top features a straight front neckline; gathering on the upper side seams shaping the bust; 1 ½ inch wide shoulder straps; and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
The applicable subheading for style GL505 will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Vests, other than sweater vests: Women’s or girls’. The duty rate will be 16.5% ad valorem.
The applicable subheading for style GL605 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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