CLA-2-62:OT:RR:NC:N3:360
Ms. Lynda Serafin
Abercrombie & Fitch Trading Co.
6301 Fitch Path
New Albany, OH 43054
RE: The tariff classification of women’s garments from Vietnam and India
Dear Ms. Serafin:
In your letter dated October 16, 2013, you requested a tariff classification ruling. Your samples will be retained by this office.
Style 3T9133, is a woman’s top constructed from two fabrics. The front and the lower back panels are composed of 60% cotton and 40% modal jersey knit fabric. The upper back and front straps are composed of 70% cotton and 30% nylon raschel knit openwork fabric. The garment features a scooped front neckline; a racer style back; exaggerated and revealing armholes; capped and cut necklines and armholes; a gap in the back; and an unfinished ruffled bottom. The garment does not extend to the waist all around due to the back gap.
Style 1Y1304 is a woman’s pullover-style blouse constructed of both knit and woven components. The center front panel and the shoulders are constructed of 100% nylon openwork knit fabric. The back panels are constructed of 60% cotton and 40% modal knit fabric. The front side panels are constructed from 82% cotton and 18% viscose non-knit, non-crochet, lace-like fabric, which you state is chemical lace produced by a Schiffli machine. The sleeveless blouse features a round neckline and overlock stitching at the bottom of the garment.
Style 1Y1314 is a woman’s pullover-style blouse constructed of both knit and woven components. The lower front and back panels, which extend from the bust to the waist, are constructed of 60% cotton and 40% modal openwork knit fabric. The top front and back panels, which extend from the shoulders to the bust, are constructed from 82% cotton and 18% viscose non-knit, non-crochet, lace-like fabric, which you state is chemical lace produced by a Schiffli machine. The sleeveless blouse features a round neckline and overlock stitching at the bottom of the garment.
Since styles 1Y1304 and 1Y1314 are constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character of the garments. Both will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
Style 3T9109 is a woman’s pullover-style top constructed of both knit and woven components. The bottom of the garment and the armhole openings are constructed of 88% cotton and 12% nylon openwork knit fabric. The back panel is constructed of 73% cotton and 27% nylon openwork knit fabric. The front panel is constructed from 100% cotton non knit, non-crochet, lace-like fabric, which you state is chemical lace produced by a Schiffli machine. The sleeveless top features a round neckline and a partial back opening secured by a single closure at the nape of the neck.
Although you requested classification of style 3T9109 under subheading 6211.42.0081, HTSUS, this garment possesses sufficient shoulder, armhole, and neck coverage to be considered a blouse in the more specific heading of 6206. Consequently, the applicable subheading for style 3T9109 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for style 3T9133 will be 6114.20.0010, HTSUS, which provides for other garments, knitted or crocheted of cotton, tops, women’s or girls’. The rate of duty will be 10.8 percent ad valorem.
The applicable subheading for styles 1Y1304 and 1Y1314 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 percent 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division