The tariff classification of woman’s garments from China

N186244 October 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6110.30.3059 Mr. Andrew M. Parish, P.A. P.O. Box 220063 Hollywood, Florida 33022-0063 RE: The tariff classification of woman’s garments from China Dear Mr. Parish: In your letters dated June 18 and October 4, 2011, you requested a tariff classification ruling on behalf of Exist, Inc. The provided samples are being returned as per your request. Style 29-1519 is a “Cristinalove?” label woman’s dress constructed of a printed 95% polyester 5% spandex knitted fabric. The empire-waisted dress has a v-shaped front neckline with a fabric covered elasticized band under the bust on the garment front which also extends across the upper midriff area on the rear panel, short hemmed dolman-styled sleeves, and a straight hemmed garment bottom. The garment extends to the knee area. Style 29-265 is a “Cristinalove?” label woman’ pullover constructed of a printed and translucent 95% polyester 5% spandex finely knitted fabric. The empire-waisted pullover has a v-shaped front neckline with a fabric covered elasticized band under the bust on the garment front which also extends across the upper midriff area on the rear panel, elbow length dolman-styled hemmed sleeves, faux rhinestones on the lower front panel, and a straight hemmed garment bottom. The garment extends to the upper thigh area. Both garments are constructed of knitted fabrics; knitted garments are classifiable in Chapter 61, HTSUS. Therefore, your assertion for classification as woven fabric garments in Chapter 62, HTSUS, is not applicable. Knitted synthetic fiber dresses, such as style 29-1519, are specifically provide for under 6104.43.2010, HTSUS. You also refer to style 29-265 as a dress, however, based on the upper thigh length this style does not provide sufficient coverage for modesty purposes to warrant classification as such. Style 29-265 is more specifically provided for as an other pullover garment under 6110.30.3059, HTSUS. The applicable subheading for the style 29-1519 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16% ad valorem. The applicable subheading for the style 29-265 will be 6110.30.3059, 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division