The tariff classification of a woman’s knit sweater and a skirt from China

NY L88621 December 12, 2005 CLA-2-61:RR:NC:TA:359 L88621 CATEGORY: Classification TARIFF NO.: 6110.20.2020; 6104.52.0010 Ms. Karen Yost C-Air International 6053 Century Boulevard, Suite 650 Los Angeles, CA 90045 RE: The tariff classification of a woman’s knit sweater and a skirt from China Dear Ms. Yost: In your letter dated November 3, 2005, you requested a classification ruling on behalf of BCBG Max Azria Group, Inc., Vernon, CA. As requested, your samples are being returned to you. Style VCP11788 is a woman’s sleeveless sweater constructed from two fabrics. Portions of the garment are constructed from 100% cotton crocheted fabric and the remainder of the garment is constructed from 100% cotton woven fabric. You state in your letter that the total surface area for this garment is 55% knit fabric, 45% woven fabric. The garment features shoulder straps, a straight neckline, and a scalloped bottom. The garment extends from the shoulders to the hip area. Style VCP30131 is a woman’s skirt constructed from two fabrics. Portions of the garment are constructed from 100% cotton crocheted fabric and the remainder of the garment is constructed from 100% cotton woven fabric. You state in your letter that the total surface area for this garment is 55% knit fabric, 45% woven fabric. The garment features a zippered closure at the waist and a scalloped bottom. The essential character of style VCP11788 and style VCP30131 is given by the crocheted fabric, which accounts for 55% of the surface area of each garment, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for style VCP11788 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for style VCP30131 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trosures, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: skirts and divided skirts: of cotton: women’s. The duty rate will be 8.3% 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 http://www.usitc.gov/tata/hts/. Style VCP11788 falls within textile category designation 345. Style VCP30131 falls within textile category designation 342. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division