The tariff classification of women’s garments from China

N161241 April 29, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 6110.30.3059 Ms. Tina Ross Diesel USA, Inc. 220 West 19th Street NY, NY 10011 RE: The tariff classification of women’s garments from China Dear Ms. Ross: In your letter dated April 12, 2011, you requested a tariff classification ruling. The submitted samples will be returned as per your request. Style Tibro (00UH27 55985) is a “55 DSL” brand women’s sleeveless pullover constructed of a 62% viscose 33% polyester 5% elastane 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 garment features a scooped front neckline, an oval rear neckline, a rip design at the rear neckline, shoulder straps that are less than two inches wide, and various print designs on the upper front panel. The garment has an asymmetrical draped front panel that extends diagonally from the left side hip area to the right knee area. The rear panel has a slightly curved bottom and extends to the hip area. The bottom edges of the garment are cut and unfinished. The garment is flared at the bottom of both side seams. You refer to the garment as a tank top, however, classification as such is precluded due to the draped front panel and the flared side seams at the garment bottom. Style Tibro (00UH27 55985) is properly classified as an other pullover garment of 6110, HTSUS. Style Fruls (00D3VY 55VN2) is a “55 DSL” brand women’s cardigan constructed of a 60% cotton 40% polyester finely 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 long sleeve cardigan features a draped full front opening with no means of closure and pointed bottom edges on the front panels that extend to the knee area. A print design is found on the front panels. The back of the garment extends from the shoulders to below the waist. The cardigan also features a lined and oversized self-fabric hood, hemmed long sleeves, and a hemmed garment bottom. In your ruling request, you recommended classification of the garment as a top under Heading 6114. Style Fruls (00D3VY 55VN2) extends past the waist and provides adequate upper body coverage to warrant classification under Heading 6110. The garment is more specifically provided for as an other cardigan styled garment of 6110, HTSUS. Style Knatte (00D3XH 55991) is a “55 DSL” brand women’s cardigan 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 long sleeve cardigan features a full front opening with six button closures, a v-shaped front neckline, and two insert pockets at the lower front panels. The garment rear has a vented waist area which has overlapping ribbed knit trim. The long sleeves and straight garment bottom have 2 x 2 ribbed knit self-start bottoms. The neckline and pocket openings are trimmed with 2 x 2 ribbed knit fabrics. The garment extends from the shoulders to the knee area. The applicable subheading for Style Tibro (00UH27 55985) 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: Other: Other: Women’s or girls’: Other. The duty rate will be 32% ad valorem. The applicable subheading for styles Fruls (00D3VY 55VN2) and Knatte (00D3XH 55991) 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. 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 359 Francine Vivona-Brock at (646) 733-3059. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division