The tariff classification of four women’s garments from China and Macau

N098777 April 6, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6110.20.2079 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of four women’s garments from China and Macau Dear Ms. Downing: In your letter dated March 22, 2010 you requested a classification ruling. The submitted samples, style W4410 and W4464, are described as sleepwear constructed of 100 percent cotton knit fabric. The submitted sample, style W1403 is a woman’s tank top, constructed from 90 percent nylon and 10 percent spandex knit fabric. It features shoulder straps less than two inches in width; a scooped neckline in front; a racer back; a shelf-bra; and a hemmed bottom. The submitted sample, style W4411, is a woman’s cut and sewn cardigan that is constructed from 100% cotton jersey knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a drawstring hood, long sleeves with loose fitting bottoms, two inset pockets at the waist, a full front zippered opening, the words “Life is good” on the front panels, a flower appliqué on the center of the rear panel, and a loose fitting garment bottom. Lettuce edge bottoms created with an overlock stitch are found on the sleeve endings and garment bottom. Decorative overlock stitching is found throughout the majority of the garment. The garment extends to below the waist. You state in your letter that the garment will be sold in ladies sizes S-XL. For styles W4410 and W4464 classification of garments of this type depends on their appearance and in part, on the manner in which they are designed, marketed and sold. Therefore, we require the following information. How has this style been designed? As “knock off” of items in the market, or as an original? If a “knock off” how was it sold at retail originally? What changes or modifications were made to the garment? (Specifically, were there any changes to the type or weight of the fabric used, the size specifications, etc.) If an original design, what is the concept of the designer? Is the fabric (both type and weight) typical of sleepwear sold by your company? Please explain. Please provide the following marketing information: Copies of any labels that will be sewn into or tacked onto the garments, especially any that indicate how these garments are intended to be used. Any advertising or advertising mock-ups that will be used for these garments. If nothing is available for this specific style, please provide advertising for similar garments sold in prior seasons. A copy of the section of the catalogue, or a mock-up in which this garment will be sold. If nothing is available for this specific garment, please provide a catalogue showing similar garments sold in prior seasons. Will this item be sold on line? If yes, please provide a copy of the page or pages on which this item will appear. If this is not currently available, please show pages for similar styles in prior seasons. Indicate any in-store advertising that will be displayed in proximity to these garments. Often intimate apparel garments are marketed as “loungewear” alongside traditional sleepwear. Does Life is good market loungewear? How does your company define that term? Does Life is good consider these garments to be loungewear? If you decide to resubmit your request, please include all of the material that we have returned to you (including the samples), and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. We are returning your samples as you requested. The applicable subheading for the cardigan 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 (con.): Of cotton: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. Style W1403 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 W1403 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