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

N188959 November 4, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6109.90.1065; 6110.20.2079; 6211.42.0075; 6211.43.0060 Ms. Maureen Metzinger Lord and Taylor LLC 424 5th Avenue New York, NY 10018 RE: The tariff classification of women’s garments from China and India Dear Ms. Metzinger: In your letter dated October 11, 2011, you requested a tariff classification ruling. Your samples will be returned. Style K1U2WJ1097 is a woman’s jacket constructed from 100% cotton woven fabric. The garment features a round neckline, ¾ length sleeves, two slash pockets below the waist, an unsecured full front opening with a self fabric drawstring at the waist, and a hemmed bottom. Style C1U2WS0387 is a woman’s sleeveless garment constructed from 100% polyester woven fabric. The garment measures less than 2½ inches at the shoulder seams. The boat neckline capping, armhole openings, and garment bottom are constructed from knit fabric. The woven component imparts the essential character of the garment. Style K1U2KT1036 is a woman’s tank top constructed from 95% polyester and 5% spandex knit fabric. The garment features a scooped back and front neckline; ruffles; 1 7/8 inch wide shoulder straps; and a hemmed bottom. Style K1U2KT1035 is a “kate hill” label woman’s sleeveless pullover garment constructed of a tie dye printed 95% cotton 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 garment has a partial front opening with 4 button closures and a drawstring tie closure sewn into the rounded neckline seam. Additional features include self-fabric capping at the armhole openings and an elasticized tightening at the straight garment bottom. The garment extends to below the waist. The country of origin for the garment is India. The applicable subheading for style K1U2WJ1097 will be 6211.42.0075, 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 cotton: Jackets and jacket-type garments excluded from heading 6202. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style C1U2WS0387 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 rate of duty will be 16 percent ad valorem. You suggested classification of style K1U2KT1036 under heading 6114. However, there are no features which would exclude this garment from 6109 as a tank top. Consequently, the applicable subheading for style K1U2KT1036 will be 6109.90.1065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: Tank tops and singlets: Women’s. The duty rate will be 32 percent ad valorem. You suggested classification of style K1U2KT1035 under heading 6114. However, the garment has the construction and styling features common to garments of heading 6110. Consequently, the applicable subheading for style K1U2KT1035 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division