The tariff classification of women’s wearing apparel from China

N177516 August 25, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.63.2006, 6110.30.3059 Mr. Peter Delijani Leacheng Int’l, Inc. 135 West 36th Street, FL12 New York, NY 10018 RE: The tariff classification of women’s wearing apparel from China Dear Mr. Delijani: In your letter you requested a tariff classification ruling for three garments. Your letter was in response to Customs letter N174075 dated July 26, 2011 requesting additional information. The submitted sample, style GZ12107T, is a woman’s top constructed from 92% polyester 8% spandex or 90% polyester 10% spandex knit fabric. The garment features adjustable shoulder straps, a hemmed bottom, a crossover V-shaped neckline with a textile bow, openwork fabric overlays on the bust and openwork fabric finishing the neckline in the front and back. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The submitted sample, style GZ12108B, is a pair of women’s pants constructed of 92% polyester 8% spandex or 90% polyester 10% spandex knitted fabric. The capri length pants feature an elasticized waistband and leg openings finished with openwork fabric. The submitted sample, style GZ12106T, is a woman’s cut and sewn pullover that will be constructed of 92% polyester 8% spandex or 90% polyester 10% spandex jersey knit 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 garment features a v-shaped front neckline with raschel lace-like trim, a slight gathering at the center of v-shaped neckline/front panel seam, short hemmed sleeves, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. Although you described all three styles as sleepwear, the advertising, styling and features are consistent with garments worn as “loungewear,” that is, in non-intimate surroundings. Based on appearance and the manner in which they are marketed, these garments will not be classified in heading 6108. We are returning your samples. The applicable subheading for the top, style GZ12107T, in either construction 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. The applicable subheading for the pants, style GZ12108B, in either construction will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. The applicable subheading for the pullover, style GZ12106T, in either fabric construction 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 (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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