The tariff classification of three women’s garments from Mexico

N110398 July 8, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060, 6110.20.2079, 6109.90.1065 Mr. Rudy Corral Rodolfo Corral Inc. 9100 S. Sepulveda Blvd., Suite 124 Los Angeles, CA 90045 RE: The tariff classification of three women’s garments from Mexico Dear Mr. Corral: In your letter dated June 8, 2010 you requested a classification ruling on behalf of your client Diltex, S.A. de C.V. The submitted sample, Style 4340, is a woman’s tank top constructed from 93 percent cotton and 7 percent spandex knit fabric. The sleeveless garment features a U-shaped neckline in front and back; openwork fabric shoulder straps that are less than two inches wide; a neckline and armholes finished with openwork trim; and a plain hemmed bottom. The submitted sample, Style 4336, is a women’s sleeveless pullover garment constructed of 93% cotton 7% spandex jersey fabric. The outer surface of the jersey fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The front panel shoulder straps that measure approximately 2-1/4 inches wide are made of a raschel lace-like fabric. The cut and sewn garment features a square front neckline with a raschel lace like fabric overlay across the front panel bust area, a high rear neckline that reaches the nape of the neck, self-fabric capping at the rear neckline and armhole openings, and a straight hemmed garment bottom. The submitted sample, Style 2032, is an underwear camisole constructed of 100% nylon knit fabric. The garment extends from the top of the bust to below the waist. A scalloped lace-like trim borders the top of the garment and forms a V-styled front. The garment features side seams, a bottom bordered by raschel lace-like trim and adjustable raschel lace-like shoulder straps. You request clarification of the Explanatory Note which partially states: “These garments may have decoration, other than lace, in the form of advertising, pictures or an inscription in words, obtained by printing, knitting or other processes.” This reference in the Explanatory Note only applies to t-shirts classifiable under 6109. It does not apply to other items classifiable under HTSUS 6109. We are returning your samples as you requested. The applicable subheading for style 4340 will be 6109.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Women’s: Tank tops: Women’s. The duty rate will be 16.5% ad valorem. The applicable subheading for Style 4336 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style 2032, will be 6109.90.1065 Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar articles, knitted or crocheted: of other textile materials: of made-made fiber: women’s or girls’: tank tops and singlets: women’s. The duty rate will be 32 percent 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/. You also requested whether or not style 4340 and 2032 are eligible for NAFTA. The following information is needed to make this determination. Please provide the country of origin of each fiber. Indicate whether the fiber is staple or filament. Also provide the weight for each generic fiber treating the staple and filament as separate materials. For example: 25% staple polyester 25% filament polyester 25% filament polypropylene 25% staple polypropylene Provide the country where the garment will be produced (i.e. cut, sewn and assembled). Provide the country of export. Provide the country of origin and value on each component used in the manufacturing of the garment, e.g. embroidery thread, labels, zippers, pulls and lace. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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