CLA-2-62:OT:RR:NC:N3:361
Ms. Ivory Wong
American Eagle Outfitters
401 Fifth Avenue
NY, NY 10016
RE: The tariff classification of a woman’s shorts and top from China and various countries
Dear Ms. Wong:
In your letter dated November 29, 2011 you requested a classification ruling on behalf of your subsidiary Blue Star Imports, L.P.
The submitted sample, style 1075, is a pair of woman’s shorts constructed from 100 percent rayon fabric. The mid thigh length shorts feature an elasticized waistband, side pockets, a self fabric belt and hemmed leg openings. The shorts and the belt are considered a composite good. The essential character is imparted by the shorts, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3(b), noted.
You suggest classification under 6204.59.3010 as a skirt. Because the front panels do not completely obscure the leg separation of the underlying shorts, the garment is considered shorts.
The submitted sample, Style 7400, is a woman’s long sleeve pullover top constructed of both knit and woven components. The raglan sleeves and the openings at both the boat neckline and the bottom of the garment are constructed of 80% cotton and 20% polyester knit fabric. The front panel is constructed of 100% cotton open work woven fabric. The woven component imparts the essential character of the blouse.
We are returning your samples.
The applicable subheading for Style 1075 will be 6204.69.2540, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s shorts, of artificial fibers, shorts. The duty rate will be 28.6% ad valorem.
The applicable subheading for style 7400 will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other. The rate of duty will be 8.1 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 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