The tariff classification of five women’s knit garments from China

N077820 October 8, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.62.2011, 6106.10.0010, 6109.10.0070 Ms. Clara Zhang CDL USA, Inc. 37 West 39th Street, Suite 1001 New York, NY 10018 RE: The tariff classification of five women’s knit garments from China Dear Ms. Zhang: In your letter dated September 22, 2009 you requested a classification ruling. The submitted sample, style DL012 (QVC # A97930), is a pair of women’s pants constructed from 58 percent cotton, 38 percent polyester and 4 percent spandex knit fabric. The pants feature a wide, elasticized waistband with a drawstring; an embroidery on the upper left side; and hemmed leg openings. The submitted sample, style DL013 (QVC # A97931), is a pair of women’s pants constructed from 58 percent cotton, 38 percent polyester and 4 percent spandex knit fabric. The crop length pants feature a wide, elasticized waistband with a drawstring; an embroidery on the upper left side; a patch pocket with a flap and a snap closure on the side near the knee; and hemmed leg openings. The submitted sample, DL005 (QVC # A97917), is a women’s shirt constructed from 58 percent cotton, 38 percent polyester and 4 percent spandex knit fabric. The shirt features a partial front opening with a five button closure; a hood; an embroidery on the lower left side; long, hemmed sleeves; and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, style DL007 (QVC # A97935), is a woman’s garment, similar to a t-shirt, constructed from 58 percent cotton, 38 percent polyester and 4 percent spandex knit fabric. The garment features hemmed, short sleeves; a crew neck; an embroidery on the lower left side; and a hemmed bottom. The submitted sample, style DL009 (QVC # A97936), is a woman’s tank top, constructed from 58 percent cotton, 38 percent polyester and 4 percent spandex knit fabric. It features adjustable spaghetti straps; an embroidery on the lower left side; a scooped neckline in front and back finished with capping; a shelf bra; and a hemmed bottom. Your samples are being returned as requested. The applicable subheading for the pants, style DL012 and DL013, will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem. The applicable subheading for style DL005 will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% ad valorem. The applicable subheading for style DL007 will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crotched: Of cotton: Women’s: Other. The duty rate will be 16.5% ad valorem. Style DL009 cannot be ruled upon due to the presence of an inner shelf- bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style DL009 would be inconsistent with 19 C.F.R. §177.7(b). 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division