The tariff classification of three women’s garments from Mexico

N233109 September 27, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070; 6114.20.0010 Mr. Thomas Ventura Rodolfo Corral, Inc. 9100 S. Sepulveda Blvd. #124 Los Angeles, CA 90045 RE: The tariff classification of three women’s garments from Mexico Dear Mr. Ventura: In your letter dated August 28, 2012, you requested a tariff classification ruling on the behalf of your client L.A. Ilusion, Inc. The submitted sample, Style number 43660, is a woman’s camisole-style bodyshirt. The garment is constructed of two different knit fabrics. The outside layer is a camisole constructed of 85 percent polyamide and 15 percent spandex raschel lace like knit fabric. The bodyshirt inside layer is constructed from 75 percent polyamide and 25 percent spandex knit fabric. The sleeveless garment features raschel lace-like fabric that covers the front and back to below the waist; 1/4-inch wide elasticized adjustable straps with raschel lace-like trim; a seamed bust area; and a V-shaped neckline in front. The upper back of the garment extends straight across from side seam to side seam exposing the upper half of the back. The inner layer features elasticized hemmed leg openings and a 9 hook and 3 loop adjustable closure at the crotch. The submitted samples, style number 24304, are a two pack consisting of 2 women’s bra style tops. The garments are constructed of 93 percent cotton and 7 percent spandex knit fabric. One top is solid colored and the other features a floral print design in front. The garments cover the bust. The garments have ¼ inch wide elasticized shoulder straps; an inner lining; a square neckline in front; a narrow t-back; and a hemmed, elasticized bottom. The garments do not reach the waist. We are returning your samples as requested. The applicable subheading for style 43660 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: Of man-made fibers: other: women’s. The duty rate will be 14.9% ad valorem. The applicable subheading for the tops, style 24304, will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Tops: Women’s. The duty rate will be 10.8% 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, Thomas J. Russo Director National Commodity Specialist Division