CLA-2-61:OT:RR:NC:N3:359
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway – 11th Floor
New York, NY 10003
RE: The tariff classification of two women’s garments from China.
Dear Ms. Lee:
In your letter dated January 24, 2013, you requested a classification ruling. As requested, your samples are being returned to you.
Style D263699, is a woman’s “J. Crew®” label sweater that is constructed from 40% wool, 38% acrylic, and 22% viscose knit fabric (the front panel) and 100% cotton knitted fabric (the rear panel and sleeve components). The outer surface of the fabric of the front panel measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a round rib knit neckline, long hemmed sleeves, and a rib knit front panel garment bottom. The remainder of the garment bottom is hemmed. The garment extends from the shoulders to below the waist.
As noted above, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panel provides the essential character. The garment is properly classified as sweater under 6110.30.1520, HTSUS.
Style D256882 is a woman’s pullover-style blouse constructed of both knit and woven components. The front panel is constructed from 53% cotton, 29% polyester, and 18% acetate woven fabric. The neckline, sleeves, back panel, and bottom band are constructed from 100% cotton knit fabric. The blouse features a round neckline and short raglan sleeves. The woven component imparts the essential character of the garment
The applicable subheading for style D263699 will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Containing 23 percent or more by weight of wool or fine animal hair: Sweaters: Women’s or girls’. The duty rate will be 17% ad valorem.
The applicable subheading for style D256882 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (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 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division