CLA-2-62:OT:RR:NC:N3:360
Mr. Patrick J. Caulfield
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, NY 10022
RE: The tariff classification of a woman’s blouse and jacket from China
Dear Mr. Caulfield:
In your letter dated April 8, 2015, you requested a tariff classification ruling on behalf of your client, Theory LLC. Your samples will be returned as requested.
Style 8355SF is a woman’s blouse constructed from both knit and woven components. The back panel, the neckline capping, and the armhole capping are constructed from 100% wool knit fabric. The front panel is constructed from 100% silk woven fabric. The sleeveless blouse features a V-neckline and a ribbed knit bottom. The woven component imparts the essential character of the garment.
Style Nulany is a woman’s jacket constructed from two different fabrics. The collar, sleeves, and back panel are constructed from 100% wool knit fabric. The two front panels are fully lined and are constructed from 100% polyamide woven fabric quilted to a nonwoven batting fill. The jacket features a full front opening secured with a zipper closure, collar, long tapered sleeves with ribbed knit cuffs, pockets at the waist secured with a snap closure, and a ribbed knit bottom. The woven front panel components impart the essential character of the jacket.
Although, you requested classification of style 8355SF under subheading 6211.49.1070, Harmonized Tariff Schedule of the United States (HTSUS), the features and the cut of the garment are of those of a woman’s blouse under heading 6206, HTSUS. Consequently, the applicable subheading for style 8355SF 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.
Although you requested classification of style Nulany under subheading 6211.43.0078, HTSUS, the features and the cut of the garment are of those of an outerwear garment under heading 6202, HTSUS. Consequently, the applicable subheading for style Nulany will be 6202.93.5011, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Women’s. The rate of duty will be 27.7 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