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

N236341 December 28, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030, 6102.20.0010 Mr. Joshua Scholtens Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of three women’s garments from China and Nicaragua Dear Mr. Scholtens: In your letter dated December 5, 2012 you requested a classification ruling. The submitted sample, Item 012-3573, is a woman’s “Eddie Bauer®” brand jacket made from 83% cotton and 17% polyester terry knit fabric. The pile yarn is composed of 100% cotton. The jacket features a full front opening with a zipper closure, a hood that can be tightened by means of a drawstring, two kangaroo pockets at the waist area, long sleeves with snug fitting rib knit cuffs, and a snug fitting rib knit garment bottom. The country of origin of the sample is China. This garment will be manufactured in regular sizes under item number 012-3573 and plus sizes under item number 012-3574. In your submission, you asserted classification as a beach coverup of 6108.91.0030, HTSUS. The length of this garment precludes classification as a beach robe under HTS 6108. Headquarters ruling HQ 966816 and Informed Compliance Publication entitled “Classification: Apparel Terminology under the HTSUS” are noted. The garment appears to be designed for outdoor wear over other clothing for protection against the elements which is a jacket criteria. The garment is properly classified as a jacket under 6102.20.0010, HTSUS. The submitted sample, item 012-3589, is a woman’s beach dress constructed of 60% cotton and 40% polyester French terry knit fabric. The pile yarn is composed of 100% cotton. The sleeveless pullover garment is loose fitting and extends from the shoulders to mid thigh. It features a u-shaped front neckline; gathering below the bust; a triangular textile overlay at the center of the front neckline; and a hemmed bottom. This garment will be manufactured in Nicaragua in regular sizes under item number 012-3589 and plus sizes under item number 012-3590. The submitted sample, item 012-3593, is a woman’s beach robe constructed of 60% cotton and 40% polyester French terry knit fabric. The pile yarn is composed of 100 % cotton. The sleeveless pullover garment is loose fitting and extends from the shoulders to mid thigh. It features a V-shaped front neckline; a hood with a drawstring; an elasticized waist; two inset pockets below the waist; and a hemmed bottom. This garment will be manufactured in Nicaragua. We are returning your samples as you requested. The applicable subheading for the jacket, items 012-3573 and 012-3574, will be 6102.20.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The duty rate will be 15.9% ad valorem. The applicable subheading for items 012-3589, 012-3590 and 012-3593 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division