CLA-2-61:OT:RR:NC:N3:361
Ms. Jennifer Caldwell
Global Gold Inc.
1410 Broadway 8th Floor
New York, NY 10018
RE: The tariff classification of a woman’s knit top from China
Dear Ms. Caldwell:
In your letter dated June 28, 2013 you requested a tariff classification ruling.
The submitted sample, Style number AZJC287, is a woman’s top. The front panels are constructed of 70 percent cotton and 30 percent nylon knit fabric. The back panel is 95 percent polyester and 5 percent spandex knit fabric. The garment features a full frontal opening with no means of closure; the front panels and sleeves are constructed of raschel lace-like open work knitted fabric with an inwrought floral design pattern; the back neckline is finished with the raschel lace-like fabric; short sleeves with a thin elasticized band near the ends; and a rear pleat at the center of the upper back. The top extends from the neck to just above the waist and has a rear hemmed bottom. The garment provides sufficient bust coverage.
As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. Because the garment is constructed of two different fabrics we apply GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The openwork knitted lace-like fabric of the garment imparts the essential character to the top based on the nature of this material that provides a visual and significant decorative effect.
We are returning your sample as requested.
The applicable subheading for the knit top, style number AZJC287, will be 6114.20.0010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’. The rate of duty will be 10.8% 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