CLA-2-61:OT:RR:NC:N3:359
Mr. T.C. Li
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of a woman’s pullover and a woman’s dress from China.
Dear Mr. Li:
In your letter dated April 2, 2013 you requested a classification ruling. As requested, your samples are being returned to you.
Style 83074 is a woman’s “cable & gauge” label pullover constructed of 100% viscose jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The pullover features a v-shaped front neckline, a high rear neckline, short sleeves, and a straight hemmed garment bottom. The wearer’s right sleeve component is constructed of raschel lace-like 95% nylon and 5% spandex knit fabric. The front panel is overlaid with a knitted raschel lace-like fabric constructed of 71% cotton and 29% nylon knit fabric. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the pullover body, General Rules of Interpretation (GRI) 3(b) noted. Accordingly the garment is properly classified as an other pullover under 6110.30.3059, HTSUS.
Style 86578 is a woman’s “Cupio” label dress constructed from 97% viscose and 3% spandex jersey knit fabric. The dress features a v-shaped front neckline, long hemmed sleeves with an elasticized gathering at the sleeve endings, two front pockets below the waist, and a hemmed garment bottom. The dress extends from the shoulders to the knee area.
The applicable subheading for style 83074 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: women’s or girl’s: other. The duty rate will be 32% ad valorem.
The applicable subheading for style 86578 will be 6104.44.2010, 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), knitted or crocheted: Dresses: of artificial fibers: other: 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 359 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division