CLA-2-61:OT:RR:NC:N3:361
Mr. Pedro Chiu
Oceanland Service Inc.
15241 Don Julian Rd.
City of Industry, CA 91745
RE: The tariff classification of women’s knit tops from China
Dear Mr. Chiu:
In your letter dated April 14, 2014, you requested a classification ruling on the behalf of your client,
ACCO LTD. Your samples will be returned.
Style JT2674 is a woman’s tank top constructed from 65% cotton and 35% polyester openwork knitted fabric. The sleeveless garment features U-shaped front and back necklines, oversized armholes, and shoulder straps measuring two inches in width. The garment extends from the shoulders to below the waist.
Style JT2675 is a woman’s pullover constructed from 65% cotton and 35% polyester openwork knitted fabric. The garment features a scoop front neckline, a high rear neckline, short sleeves, and a straight garment bottom. The garment extends from the shoulders to below the waist.
The applicable subheading for style JT2674 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% ad valorem.
The applicable subheading for style JT2675 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division