The tariff classification of a Christmas stocking and a women’s garment from China.

N116639 August 17, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 9505.10.2500 Mr. Donald S. Simpson Barthco Division of OHL 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Christmas stocking and a women’s garment from China. Dear Mr. Simpson: In your letter dated July 19, 2010, you requested a tariff classification ruling on behalf of Thoughts Embellished Inc. The provided samples are being returned as per your request. Style A209686 consists of a Christmas stocking and a women’s pullover garment. The Christmas stocking is made out of red 75% cotton/25% polyester velour. It has a cuff, lining and an attached hanging loop which are constructed of a 100% polyester animal print fabric. The stocking has a quilt-like stitched appearance and is decorated with glued on faux rhinestones. It measures approximately 9-1/2 inches in width (at its widest point) by 16 inches in length, and will be used to decorate the home during the Christmas holiday. Customs has classified Christmas stockings in Chapter 95 since the United States adopted the HTSUS based on the guidance provided in the Explanatory Notes to Chapter 95 that included Christmas stockings among the exemplars of "articles traditionally used at Christmas festivities." The women’s pullover is constructed of a 100% cotton knitted fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cut and sewn pullover features a v-shaped front neckline with faux rhinestones on the capping trim, hemmed three-quarter length sleeves, and a straight hemmed garment bottom. Embroidery of a martini glass, a holly leaf, and a candy cane are found on the front panel which also includes a faux rhinestone holly berry and faux rhinestones on the glass image. The garment extends to below the waist. Note 1 (v) to Chapter 95, which was effective February 3, 2007, states that the chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile covering, apparel . . . . . (classified according to their constituent material). Therefore, the garment is properly classified as an other pullover garment under Chapter 61, HTSUS. Although packaged together, the style A209686 articles are not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Wearing a pullover is a different activity than hanging a stocking. Therefore, the pullover and stocking must be classified separately. The applicable subheading for the Christmas Stocking will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. The applicable subheading for the pullover garment will be 6110.20.2079, 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. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a)(1)(ii) and (d)(2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division