The tariff classification of women’s garments from India and Pakistan

N150835 March 14, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Quintin E. Bustion Jones Jeanswear Group Inc. 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of women’s garments from India and Pakistan Dear Mr. Bustion: In your letter dated February 23, 2011, you requested a tariff classification ruling. The samples are being returned as per your request. Seven samples of women’s long sleeve pullovers were submitted for review. All are cut and sewn garments that are constructed of 100% cotton knitted fabric, the outer surface of which measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The pullovers feature rounded front necklines, capped neckline trim, hemmed long sleeves, and straight hemmed garment bottoms. All garments extend to below the waist. Style “GTKWM07556LV – TABITHA – For The Love” has printed designs on the garment front panel that include depictions of a ribbon decorated with pine needles and pine cones. Foil printing and faux jewels also are found on the front panel. You have indicated the country of origin for this garment is India. Style “GTKWM07556AY - TABITHA – All Ye Joyous” has printed designs on the garment front panel that include depictions of holly leaves and holly berries. Faux jewels also decorate the garment front panel. You have indicated the country of origin for this garment is India. Style “GTKM07550 - TABITHA – Winter Cardinal” has embroidery designs and appliqués depicting cardinals on the garment front panel. You have indicated the country of origin for this garment is India. Style “GKTM07550 - TABITHA – Midnight Black” has an embroidered appliqué of a stylized tree with a star tree topper on the garment front panel. You have indicated the country of origin for this garment is India. Style “GKTM07556SM – TABITHA –Santa Claus Embroidery” has an embroidered appliqué of Santa Claus with gifts on the garment front panel. You have indicated the country of origin for this garment is Pakistan. Style “GKTM075560E – TABITHA – Ornament Embroidery” has various embroidered appliqués that include a candy cane, a decorated evergreen tree, and a drum on the garment front panel. You have indicated the country of origin for this garment is Pakistan. Style “GKTM07556CD – TABITHA – Ornament Embroidery” has various appliqués and embroideries depicting a deer decorated with holly leaves, holly berries, and simulated Christmas tree ornaments on the garment front panel. You have indicated the country of origin for this garment is India. With the exception of Style “GTKM07550 - TABITHA – Winter Cardinal”, the six other styles possess festive motifs. However, wearing apparel is specially excluded from classification under Heading 9505 per Note 1 (v) to Chapter 95. 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, all seven garments are properly classified as other pullover garments under Chapter 61, HTSUS. The applicable subheading for all garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The rate of duty will be 16.5% 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division