The tariff classification of three women’s garments

N110517 July 1, 2010 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.10.0060, 6110.20.2079, 6114.20.0010 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of three women’s garments Dear Mr. Schoenig: In your letter dated June 11, 2010 you requested a classification ruling on behalf of your client Blue Star Imports, L.P. The submitted sample, Style 9169, is a woman’s tank top constructed from 95 percent cotton and 5 percent spandex knit fabric. The tank top features a square front and back neckline; narrow, lace-like shoulder straps; lace-like trim on the armholes and necklines; and a hemmed bottom. The submitted sample, Style 9353, is a women’s “American Eagle Outfitters” garment 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 sleeveless garment has shoulder straps which are made of a lace-like fabric and measure approximately 2 inches at their widest portion. Inserts measuring approximately 1-1/2 inches made of the same lace-like fabric are found at the top of the front and rear panels. The cut and sewn garment features a modified sweetheart front neckline with an eight button full front opening finished with a woven fabric placket and a straight rear neckline. Additional features include pin tuck details on the upper front panels, a fabric covered elasticized band located approximately 4-1/2 inches above the lace-like trimmed straight garment bottom. The garment extends to below the waist. In your ruling request, you recommended classification of the garment as a top of heading 6114. The Explanatory Notes to heading 6114 states, in part, that this heading covers knitted or crocheted garments which are not included more specifically in the preceding headings of this chapter. It is noted that the garment has construction features common to garments of heading 6110 and provides sufficient coverage. As the submitted garment meets the requirements of heading 6110, heading 6114 cannot be considered. Therefore, the garment is properly classified as an other 6110 garment under 6110.20.2079, HTSUS. The submitted sample, Style 9892, is a woman’s top constructed from 60 percent cotton and 40 percent modal knit fabric. The top features a U shaped neckline in front; a racer back style neckline in back; oversized armholes; an embroidery with the “American Eagle Outfitters” logo near the bottom; 1 ¾ inch shoulder straps; and a curved, hemmed bottom. The armholes are designed so there is significant exposure when the garment is worn. We are returning your sample as you requested. The applicable subheading for style 9169 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 9353 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 9892 will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate 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