CLA-2-61:OT:RR:NC:N3:361
Ms. Maribel Jimenez
Jaya Apparel Group, LLC
5175 S. Soto St
Vernon, CA 90058
RE: The tariff classification of women’s apparel from China
Dear Ms. Jimenez:
In your letter dated July 27, 2012 you requested a classification ruling.
The submitted sample, Style LD332, consists of a woman’s dress and a slip attached to the dress by a single snap closure. The dress is constructed of 100% silk woven fabric. The pullover style dress features long sleeves, a round neckline, and a partial back opening secured by one button. The slip is constructed of 100% polyester woven translucent fabric. The slip features adjustable elasticized spaghetti straps, a V- shaped neckline, an upper back that extends straight across and a straight hemmed bottom. The slips extends to the mid thigh area.
Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.
The submitted sample, style LD372 is two garments, a woman’s jumper and a slip liner, tacked together at the sides. The jumper is constructed from 100% micro rayon knit fabric. It is of pieced construction which provides limited coverage of the upper front, back and upper left side. The sleeveless jumper features a U shaped front neckline; gathering on the side seams; an all over print design; and a hemmed bottom. The garment extends below mid thigh. The slip liner is constructed from 85% nylon and 15% spandex knit fabric. The slip features a scooped neckline, a racer back, and a straight hemmed bottom.
Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.
The submitted sample, style LD386 is two garments, a woman’s jumper and a slip liner, tacked together at the sides. The jumper is constructed from 100% micro rayon knit fabric. The sleeveless jumper features a mock turtleneck; revealing, exaggerated armholes; and a hemmed bottom. The garment extends below mid thigh. The slip liner is constructed from 85% nylon and 15% spandex knit fabric. The slip features adjustable elasticized spaghetti straps, a scooped neckline, an upper back that extends straight across and a straight hemmed bottom. The slips extends to the mid thigh area.
Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments.
As requested, your samples are being returned to you.
The applicable subheading for the dress portion of style LD332 will be 6204.49.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9 percent ad valorem.
The applicable subheading for the slip portion of style LD332 will be 6208.11.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of man-made fibers. The rate of duty will be 14.9 percent ad valorem
The applicable subheading for the jumpers, style LD372 and LD386, 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: Jumpers. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for all three styles LD372 and LD386 will be 6108.11.0010, HTSUS, which provides for Women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, women’s. The duty rate 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,
Thomas J. Russo
Director
National Commodity Specialist Division