CLA-2-61:OT:RR:NC:N3:361
Mr. Ted Kaidas
Free Country
1071 Avenue of the Americas, 9th floor
New York, NY 10018
RE: The tariff classification of four women’s garments from China
Dear Mr. Kaidas:
In your letter dated June 19, 2013 you requested a classification ruling.
The submitted sample, style number 4801, is a woman’s 3 in 1 convertible skirt with SPF protection constructed from 93 percent polyester and 7 percent spandex knit fabric. The garment can be worn as a tube dress, a halter dress or a skirt. The skirt features a wide waistband, a vertical gathering with a draw cord in the center of the front waistband and a hemmed bottom. The draw cord can be used to adjust the waistband or provide the neck ties for the halter dress. When worn as a dress it provides sufficient bust coverage and extends below mid-thigh. When worn as a skirt, the top portion folds down and acts as a waistband.
The garment is suitable for use as both a dress and a skirt. Two competing subheadings cover this garment – 6104.43 (dress) and 6104.52 (skirt). In accordance with General Rule of Interpretation (GRI) 3(c) of the HTS, the garment will be classified under the heading which occurs last in numerical order among those which equally merit consideration, that is, subheading 6104.53.
The submitted sample, style SB4802, is a woman’s beach cover-up with SPF protection constructed from 93 percent polyester and 7 percent spandex woven fabric. The pullover style garment features a round neckline with a partial zipper closure, a hood, ¾ length sleeves, two pockets below the waist, and a hemmed bottom. The garment extends from the shoulders to the mid-thigh area.
The submitted sample, style number SB45070, is a pair of women’s Bermuda shorts with SPF protection constructed from 93 percent polyester and 7 percent spandex woven fabric. The shorts feature a wide flat waistband with a draw cord, a zippered front fly with two hook and loop fasteners on the waistband, two front and two rear inset pockets with a zipper closure and two drainage grommets, a heat seal logo on the lower left leg, and hemmed leg openings.
The submitted sample, style number 4800, is a woman’s finely knit cut and sewn “Free Country” label pullover that is constructed from 88 percent nylon and 12 percent spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a capped front neckline with a partial zipper closure, a high rear neckline with capping, short hemmed sleeves, a vertical inset pocket with a zipper closure on the lower left garment side below the waist, and a hemmed garment bottom. The garment extends from the shoulders to below the waist.
We are returning your samples.
The applicable subheading for style number 4801 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16% ad valorem.
The applicable subheading for style SB4802 will be 6208.92.0010, 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: other: of man-made fibers: bathrobes, dressing gowns and similar articles: women’s. The duty rate will be 16 percent ad valorem.
The applicable subheading for style SB45070 will be 6204.63.3532, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Shorts…woven: Of synthetic fibers: Shorts: Women’s. The duty rate will be 28.6% ad valorem.
The applicable subheading for style 4800 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 girls’. The duty rate will be 32%.
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