CLA-2-61:OT:RR:NC:N3:361
Ms. Martha Long
Pacific Alliance USA Inc.
1359 Broadway – 21st Floor
New York, NY 10018
RE: The tariff classification of women’s knit apparel from the Philippines.
Dear Ms. Long:
In your letter dated August 1, 2012 you requested a classification ruling.
The submitted sample, item FCFL1444 (fabric article # BEST-KT1314), is a woman’s top constructed from 65% polyester and 35% rayon knit fabric with polyurethane dots. The top features a drape front; a modified racer style back; exaggerated and revealing armholes; and a hemmed bottom.
In your letter you suggest classification under 6113.00.9086. The dots (studding) are widely spaced and are raised above the surface giving a studded or pebbled “feel” to the material. Since the dots are stated to be polyurethane, heading 5903 must be considered. Since the dots are widely spaced and give a visual impression of polka dots or studded surface, Chapter 59 Note 2(a)(4) applies. The partial coating creates a design resulting from the treatment. Therefore, this fabric is not classified in heading 5903. Since the fabric does not qualify under heading 5903, classifying the garment under heading 6113 is disqualified.
The submitted sample, Item # FCFL5412 (fabric article # BEST-KT1056), described as ladies’ foil leggings, is a garment made from a 95% polyester/5% spandex knitted fabric with a polyurethane coating on the outer surface. This coating does not completely obscure the underlying fabric. The legging style pants feature an elasticized waistband and hemmed leg openings.
The submitted sample, item FCFL5411 (fabric article # BEST-KT1455), is a pair of women’s pants constructed from 95% polyester and 5% spandex knit fabric. The legging style pants feature an elasticized waistband and hemmed leg openings. The pants are partially coated resulting in a checkerboard squares effect.
In your letter you suggest classification under 6113.00.9052. An attached fabric technical specifications sheet and questionnaire indicate the process used to achieve the checkerboard effect was “Pressure first, then by foil mode and same time heating”. This foil printed method has been considered by this office to be a process that applies the plastic coating material in a pattern onto the textile. Since the checkerboard squares are stated to be polyurethane, heading 5903 must be considered. Since the checkerboard squares are applied, and the effect is achieved by a foil printing of the polyurethane on to the textile, Chapter 59 Note 2(a)(4) applies. The partial coating creates a design resulting from the treatment. Therefore, this fabric is not classified in heading 5903. Since the fabric does not qualify under heading 5903, classifying the garment under heading 6113 is disqualified.
We are returning your samples.
The applicable subheading for item FCFL1444 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted: of man made fibers: tops: women’s. The duty rate will be 28.2% ad valorem.
The applicable subheading for Item # FCFL5412 will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1% ad valorem.
The applicable subheading for item FCFL5411 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% 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