CLA-2-61:OT:RR:NC:N3:359
Mr. Wilfred J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prairie Avenue
Hawthorne, CA 90250
RE: The tariff classification of three women’s garments from various countries
Dear Mr. Gonzalez:
In your letter dated October 24, 2015 you requested a tariff classification ruling on behalf of Strategic Distribution, Inc. As requested, your samples will be returned.
Style SO600A is a woman’s pullover-style top constructed from 75% polyester, 21% rayon, and 4% spandex woven fabric. The top features a V-neckline, short sleeves, two pockets below the waist, a hemmed bottom, and a small self-fabric pouch attached inside the right pocket. The top and the pouch are a composite good, and the essential character is imparted by the garment. The country of origin for the garment will be Vietnam.
Style 59102 is girl’s jacket constructed from 100% polyester knit fabric brushed on the inside and outside surfaces. The jacket features a full front opening secured with a zipper closure extending to the top of the collar, long tapered hemmed sleeves, zippered pockets below the waist, and a close-fitting hemmed bottom. In your letter, you state style 59102 will be imported in girls’ sizes and style 59104 will be imported in women’s sizes. The country of origin will be either China, Vietnam, Indonesia, or Haiti.
Style 20320 is a woman’s cut and sewn cardigan constructed from 75% cotton and 25% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a self-fabric pieced hood with a drawstring closure, long sleeves with rib knit cuffs, two front pockets at the waist, a full front opening with a zipper closure, and a loose fitting rib knit bottom. The cardigan extends to below the waist. The country of origin for the cardigan will be China.
The applicable subheading for style SO600A will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded form heading 6206. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the style 59102 will be 6102.30.2020, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style 20320 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 rate of duty will be 16.5 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 Renée Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division