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

N196158 January 4, 2012 CLA-2-61:62:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.90.9010, 6110.20.2020, 6206.30.3041 Ms. Maureen Metzinger Lord & Taylor LLC 424 Fifth Avenue New York, New York 10018 RE: The tariff classification of three women’s garments from India and China Dear Ms. Metzinger: In your letter dated December 5, 2011 you requested a classification ruling. The submitted sample, style K1T2SR1052, is a woman’s top constructed from 55% ramie 45% cotton knit fabric. It features a deep, revealing V shaped neckline adorned with beads and sequins, three-quarter length sleeves with tubular self start bottoms, a hood and a tubular self start bottom with side slits. The top extends to the upper thigh area only, as such the garment does not provide sufficient coverage to be considered a dress as described in your request. The deep, revealing V shaped neckline precludes classification as a pullover under heading 6110. Style K1T2SR1052 is properly classified as a top under 6114, HTSUS. The country of origin for the garment is China. The submitted sample, style K1T2SR2053, is a woman’s sweater constructed of a 55% cotton 45% nylon novelty knitted fabric. The outer surface of the fabric measures 9 or fewer stitches per 2 centimeters in the direction that the stitches were formed. The sweater features a V-shaped front neckline with a full front opening that has no means of closure and elbow length sleeves. The neckline, front panel edges, and the garment bottom are finished with 2 x 2 ribbed knit fabric trim. The garment extends from the shoulders to below the waist. The country of origin for the garment is China. The submitted sample, style K1T2WS1042, is a woman’s pullover blouse constructed of 100% cotton woven fabric. The blouse features a boat neckline, short voluminous sleeves, and an elasticized waist. The country of origin for the garment is India. We are returning your samples. The applicable subheading for style K1T2SR1052 will be 6114.90.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…. knitted or crocheted: Of other textile materials. The duty rate will be 5.6% ad valorem. The applicable subheading for style K1T2SR2053 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other . . . Other: Sweaters: Women’s. The duty rate will be 16.5% ad valorem. Although you requested classification of style K1T2WS1042 as a dress, the cut of the garment is not that of a dress.  Consequently, the applicable subheading for style K1T2WS1042 will be 6206.30.3041, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The duty rate will be 15.4 % 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