CLA-2-61:OT:RR:NC:N1:359
Martha Long
J.Crew
3 Clifford Way Arden, NC 28704
RE: The tariff classification of two women’s upper body garments from various countries.
Dear Ms. Long:
In your letter dated August 14, 2024, you requested a tariff classification for two women’s upper body garments. As discussed, your samples will be maintained with CBP for training purposes.
Style BL112 is a women’s pullover constructed from 100 percent rib knit cotton. 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 jewel neck capped self-fabric collar; long hemmed sleeves, is tight fitting and reaches to below the waist all the way around. The country of origin is Cambodia.
Style BY359 is a women’s blouse constructed from 100 percent jersey knit cotton. The knit fabric measures at least 10 or more stitches per linear centimeter measured in both directions. The loose-fitting garment extends from the shoulders to below the waist and features a rib-knit crew neckline, short sleeves with overlock stitching and an overlocked stitched bottom. The country of origin is Vietnam.
The applicable subheading for style BL112 will be 6110.20.2079 Harmonized Tariff Schedule of the United States (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.
The applicable subheading for Style BY359 will be 6106.10.0010, HTSUS, which provides for: Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The rate of duty will be 19.7% 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division