The tariff classification of women’s garments from China

N203160 February 21, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6110.20.2079; 6211.49.1090 Ms. Vicky Lee/Imports J. Crew Group, Inc. 770 Broadway, 11 Floor NY, NY 10003 RE: The tariff classification of women’s garments from China Dear Ms. Lee: In your letter dated February 2, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request. Style D706366 is a “Hi-Line” label woman’s sleeveless pullover garment constructed of both knit and woven components. The upper front panels, neckline, and capping surrounding the armhole openings are constructed of 60% cotton and 40% modal knit fabric. The lower front panel and the entire back panel are constructed of 100% silk woven fabric. The top features a V-shaped front neckline, spaghetti straps, and a modified racer back. Because the garment is constructed of two different fabric components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The woven fabric, which is more than 60 percent of the surface area of the garment, provides the essential character, therefore, the garment is considered to be of woven construction. Style D706413 is a “Hi-Line” label woman’s sleeveless dress constructed with a front panel made of a 73% polyester 27% cotton lace-like openwork warp knitted fabric. The back panel is constructed of a 100% cotton jersey fabric. The garment features a scooped front neckline and a modified racer back. The neckline, armholes and garment bottom are finished with cotton jersey fabric trim. The dress extends to just above the knee area. Because the garment is constructed of two different fabric components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The lace-like warp knitted component of the garment imparts the essential character to the dress based on the nature of this material that provides a visual and significant decorative effect. Accordingly, classification of this garment is based on its lace-like warp knitted fabric and classification is proper under 6104.43.2010, HTSUS. Style D707769 is a “Hi-Line” label woman’s pullover constructed with a front panel made of 80% cotton 20% nylon lace-like openwork warp knitted fabric with an inwrought design. The back panel is made of a 60% cotton 40% modal jersey fabric and the hemmed short sleeves are made of a 100% silk woven fabric. The garment features a rounded front neckline with woven fabric capping, a partial zipper opening at the rear neckline, and side vents at the straight hemmed garment bottom. The garment extends to below the waist. Because the garment is constructed of two different fabric components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The essential character of the garment is imparted by the lace-like openwork warp knitted fabric of the front panel. The applicable subheading for style D706366 will be 6211.49.1090, 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 other textile materials: Containing 70 percent or more by weight of silk or silk waste: Other. The rate of duty will be 1.2 percent ad valorem. The applicable subheading for Style D706413 will be 6104.43.2010, 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 Style D707769 will be 6110.20.2079, HTSUS, which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s or girls”: 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) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division