The tariff classification of three women’s garments

N110518 June 24, 2010 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6110.20.2079, 6114.20.0010, 6114.30.1020 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 9171, is a women’s “ American Eagle Outfitters” label sleeveless pullover garment constructed of a 2 x 2 ribbed knit 95% cotton 5% spandex fabric. The rib knit fabric measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a rounded front neckline, a rear neckline that reaches the nape of the neck, lace-like trim at the neckline and armholes, and a straight hemmed garment bottom. The garment extends below the waist. The submitted sample, Style 9214, is a woman’s top constructed from 60 percent cotton and 40 percent modal knit fabric. The top features oversized armholes; spaghetti straps; a V-shaped front neckline; a narrow T-back with a crochet panel; a flared, hemmed bottom; an empire waist; ruffles on the front panel; and a hemmed bottom. Because of the exaggerated T design, more than half of the back is exposed when the garment is worn. The submitted sample, Style 4637, is a woman’s top constructed from 80 percent viscose rayon and 20 percent cotton knit fabric. The top features a U shaped neckline in front; a V shaped neckline in back; oversized armholes; ruffles near the bottom; and an asymmetrical, flared unfinished 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 9171 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 9214 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. The applicable subheading for style 4637 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% 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