The tariff classification of certain women’s knit garments

N100810 April 27, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6109.90.1065, 6104.63.2006, 6104.62.2006, 6114.20.0020 Ms. Merrin Kramer Times Three Clothier, LLC 561 Seventh Avenue, 12th Floor New York, NY 10018 RE: The tariff classification of certain women’s knit garments Dear Ms. Kramer: In your letter dated April 7, 2010 you requested a classification ruling on behalf of Yummie Tummie. The submitted sample, style FT1028, consists of a woman’s top and tank top tacked together at the shoulder. The outer top is constructed of 95 percent rayon and 5 percent spandex rib knit fabric. It features a deep and wide U shaped front neckline, 1 ¾ inch shoulder straps, a racer style back, a small hangar loop on each shoulder seam and a bottom finished with overlock stitching. The inner tank top is constructed of two different knit fabrics. The upper and lower sections are constructed of 95 percent rayon and 5 percent spandex. The middle section which is 10 ½ inches long is constructed from 82 percent polyester and 18 percent spandex. It features 5/8 inch wide shoulder straps, a U shaped neckline in front and back and a hemmed bottom. Because the two garments may be easily detached from each other without damage to either one, they are classified as separate garments. The submitted sample, style BM1020, is a pair of ladies’ pants constructed from 82 percent polyester and 18 percent spandex knit fabric. The legging style pants features a wide elasticized waistband, a lining and hemmed leg openings. The submitted sample, style BM1022, is a pair of ladies’ pants constructed from 94 percent cotton and 6 percent spandex knit fabric. The pull on pants are lined with 82 percent polyester and 18 percent spandex knit fabric. The legging style pants features an elasticized waistband, an all over print design, a lining and hemmed leg openings. The submitted sample, style BM1004, is a woman’s yoga bodysuit constructed from 2 different knit fabrics. The middle section which extends from below the bust to the waist is constructed from 82 percent polyester and 18 percent spandex knit fabric. The rest of the garment is constructed from 96 percent cotton and 4 percent spandex knit fabric. The bodysuit extends from just above the bust to the ankles and has hemmed leg openings. On future requests please: 1) Limit each request to five samples; 2) Provide a production sample in size medium; 3) Indicate the style number; 4) Indicate the country of origin if known; 5) Indicate the port of entry if known; and 6) Provide a statement indicating whether there is any issue or request for advice, concerning this commodity, pending before any Customs office or any Court. We are returning your samples as requested. The applicable subheading for the outer garment of style FT1028 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem. The applicable subheading for inner garment of style FT1028 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style BM1020 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. The applicable subheading for style BM1022 will be 6104.62.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of cotton: Other: Trousers: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 14.9% ad valorem. The applicable subheading for style BM1004 will be 6114.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of cotton, bodysuits. The rate of duty will be 10.8% 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/. 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