The tariff classification of a women’s garment from Peru.

N071324 August 27, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.:6110.20.2079 Ms. Krystal Mehnert Donna Karan Company LLC 580 Gothan Parkway Carlstadt, NJ 07072 RE: The tariff classification of a women’s garment from Peru. Dear Ms. Mehnert: In your letter dated August 3, 2009, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style B496356HA is a women’s pullover constructed of a 100% cotton jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The “DKNYC” labeled pullover features a rounded front neckline with self-fabric capping, long sleeve with hemmed bottoms, and a hemmed straight garment bottom. Printed on the front panel is the image of a women holding a snowflake-like ornament at the top of a tower of gift boxes; “DKNYC” is printed on one of the gift boxes. The images of the women and the gift boxes are decorated with red glitter ribbons/bows. The garment extends to below the waist. You inquired about classification as Chapter 95 festive articles for the garment. However, Note 1 (v) to Chapter 95, which was effective February 3, 2007, states that the chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile covering, apparel . . . . . (classified according to their constituent material). Therefore, the garment is properly classified as an other pullover garment under Chapter 61, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5% ad valorem. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a)(1)(ii) and (d)(2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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/. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division