CLA-2-61:OT:RR:NC:N3:359
Mr. Dave Fontana
Creative Apparel Concepts
10050 89th Avenue N
Maple Grove, MN 55369-4099
RE: The tariff classification of two unisex upper body garments from China
Dear Mr. Fontana:
In your letter dated November 27, 2018, you requested a tariff classification ruling.
Your samples will be returned as requested.
Style GTIG00187 SS is a unisex pullover constructed from 100 percent polyester jersey 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 pullover features a crew raw edge neckline, short hemmed sleeves, and a raw edge bottom that reaches the waist.
Style GTIG00187 LS is a unisex pullover constructed from 100 percent polyester jersey 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 pullover features a crew raw edge neckline, long sleeves with raw edge endings, and a raw edge bottom that reaches the waist.
You suggest classification under subheading 6109.90.1007, Harmonized Tariff Schedule of the United States (HTSUS). These garments do not possess features common to garments of heading 6109, HTSUS. Referencing the examination of Creative Apparel Concepts website, the samples appear to be quirky pullovers to be worn at any time to stand out from the crowd, not as costumes. In fact, the subject skeleton pullover is depicted on their website worn by a model with a pair of jeans. These would not be considered fancy dress of Chapter 95.
Additionally, Chapter 61 Notes 9 states in pertinent part, “Garments which cannot be identified as either men’s or boys’ garments or women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.”
Consequently, the applicable subheading for styles GTIG00187 SS and GTIG00187 LS will be 6110.30.3059 HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division