The tariff classification of five women’s garments from China and Taiwan

N118497 August 30, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6109.90.1065, 6211.43.0076, 6110.30.3059, 6211.43.0060 Ms. Emily Northrop Times Three Clothier, LLC 561 Seventh Avenue, 12th Floor New York, NY 10018 RE: The tariff classification of five women’s garments from China and Taiwan Dear Ms. Northrop: In your letter dated August 6, 2010 you requested a classification ruling. The submitted sample, Style IY1-004 – Lace Front Tank, is a woman’s tank top constructed from knit fabric. The outer shell of the front panel is constructed from 84 percent nylon and 16 percent elastane openwork knit fabric. The body panel is constructed from 69 percent nylon and 31 percent elastane knit fabric. The lining is constructed from 86 percent polyester and 14 percent elastane knit fabric. The tank top features a U-shaped neckline in front and back with satin capping; adjustable spaghetti straps; a lining; and a hemmed bottom. Style FT1038 is a woman’s vest constructed from 70% rayon, 20% silk, and 10% spandex woven fabric. The vest is fully lined and features oversized armholes, a deep V neckline, and a zippered full front opening. The vest provides insufficient coverage for wear without another outerwear garment. Style FT1042 is a woman’s sleeveless pullover garment constructed of 95% rayon 5% spandex jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The front and rear panels are lined. A self-fabric comprises the upper and lower portions of the hemmed lining, and 82% polyester 18% spandex knitted fabric comprises the middle section of the lining which is approximately 10 inches in length. The lining is slightly longer then the garment shell. The garment features a v-shaped front neckline and self-fabric ruffle designs around the neckline which also extend down the center of the front panel. The garment has a straight hemmed garment bottom. The garment extends to below the waist. The garment will be made in China. Style FT1030 is a woman’s sleeveless pullover garment. The front panel consists of ruffles composed of 97% polyester and 3% spandex woven fabric. The rear panel is composed of 94% cotton and 6% spandex knitted fabric. The front and rear panels are lined. The upper and lower portions of the lining are composed of 94% cotton and 6% spandex knitted fabric. The middle section of the lining, which is approximately 10½ inches in length, consists of a self-fabric composed of 82% polyester and 18% spandex knitted fabric. The sleeveless garment features a rounded front neckline and a straight hemmed garment bottom. The shoulder seam does not exceed 2½ inches. The garment extends to below the waist. The woven component imparts the essential character of the garment. The submitted sample, Style TT1034 - Tube Top, is a woman’s top constructed from 94 percent cotton and 6 percent elastane knit fabric. The strapless garment is pieced construction and extends from above the bust to the hips. It features a shelf bra; a lining; gathering at the bodice and side seams; and a hemmed bottom. Style TT1034-Tube Top cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style TT1034-Tube Top would be inconsistent with 19 C.F.R. §177.7(b). Your sample, style FT1042, is being retained by this office. The other samples are herewith returned. The applicable subheading for Style IY1-004 – Lace Front Tank 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 FT1038 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem. The applicable subheading for Style FT1042 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for style FT1030 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 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/. 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