CLA-2-61:OT:RR:NC:N3:359
Ms. Angie McDaniel
Oxford
555 S. Victory Drive
Lyons, GA 30436
RE: The tariff classification of woman’s pullover from China
Dear Ms. McDaniel:
In your letter dated April 11, 2016, you requested a tariff classification ruling on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. As requested, your sample will be returned.
Style 23171, is a woman’s pullover constructed from 100% cotton knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a modified V-shaped front neckline, a high rear neckline, front and back yokes constructed from openwork fabric with a woven floral motif, capped hemmed sleeves, and a hemmed bottom. The garment extends from the shoulders to below the waist.
In your letter, you refer to style 23171 as a top and suggest classification of the garment in subheading 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of cotton, women’s, other. The garment’s extensive embroidery is considered an inconspicuous non-T-shirt feature and precludes classification in heading 6109, HTSUS. The garment has common characteristics of heading 6110, HTSUS.
Consequently, the applicable subheading for style 23171 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 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 https://hts.usitc.gov/current.
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 via email at renee.orsatcbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division