CLA-2-62:OT:RR:NC:N3:360
Ms. Marian Clare
UTC Overseas, Inc.
420 Doughty Blvd.
Inwood, NY 11096
RE: The tariff classification of women’s tops from China
Dear Ms. Clare:
In your letter dated May 21, 2014, you requested a tariff classification ruling. Your samples will be returned as requested.
Style VD7830 is a woman’s pullover blouse constructed of both knit and woven components. The inner front panel is constructed from 100% silk woven fabric. The outer front panel is constructed from 90% cotton and 10% nylon open work fabric. The back panel, sleeves, and collar are constructed from 90% wool and 10% cashmere knit fabric. The blouse features a crew collar, long sleeves with ribbed knit cuffs, and a ribbed knit bottom. The open work component imparts the essential character of the garment.
Style VD7840 is a woman’s pullover blouse constructed of both knit and woven components. The front panel is constructed from 100% silk woven fabric. The back panel, sleeves, and collar are constructed from 100% cashmere knit fabric. The blouse features a crew collar, long raglan sleeves with ribbed knit cuffs, and ribbed knit bottom. The woven component imparts the essential character of the garment.
Style VD7850 is a woman’s sweater constructed of leather and knit fabric. The front panel is composed of 100% leather. The back panel and sleeves are composed of 100% cashmere. The applicable subheading for style VD7830 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.
Although you requested classification of style VD7840 under subheading 6206.10.0050, HTSUS, this style is constructed from silk fabric. Consequently, the applicable subheading for style VD7840 will be 6206.10.0040, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of silk or silk waste: Other: Containing 70 percent or more by weight of silk or silk waste. The rate of duty will be 6.9 percent ad valorem.
The applicable subheading for style VD7850 will be 4203.10.4095, HTSUS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Women's, girls' and infants'. The rate of duty will be 6 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division