The tariff classification of five women’s garments from Peru

N244392 August 5, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.1020, 6104.69.2030, 6110.30.3059 Mr. Steven Walsh WRZ, Inc. 4005 Northwest 114th Avenue, Suite 9 Doral, Florida 33178 RE: The tariff classification of five women’s garments from Peru Dear Mr. Walsh: In your letter dated July 17, 2013, you requested a tariff classification ruling. The submitted sample, Style number BB-317, is a woman’s “Beyond the Basics Chemise” top. The sleeveless garment features a deep v-shaped neckline that extends to the lower chest, with an overlapping sewn in loop which simulates a knot in the center of the chest area; adjustable 1/8 inch wide elasticized shoulder straps; the upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back; and a hemmed bottom. The garment extends from the bust to below mid-thigh. The submitted sample, Style number BB-114, is a woman’s “Beyond the Basics Spaghetti Straps Camisole” sleeveless garment. It features a scoop shaped neckline in front and is cut straight across the back from side seam to side seam, exposing the upper half of the back ; adjustable ¼ inch wide elasticized shoulder straps; a hemmed bottom; and shelf-bra lining in front and back. The garment extends just below the waist. You described your sample as part of B*Up “Beyond the Basics” merchandized as loungewear. The submitted sample, Style number BB-210, is a pair of women’s “Beyond the Basics Yoga Pants” loose fitting pull-on pants featuring a 5 inch fold over elasticized waistband and hemmed flared leg openings. The garment extends from the waist to the ankle area. The submitted sample, Style number VIO-207, is a pair of women’s “Violet Lounge Pants” loose fitting pull-on pants featuring an allover floral print design; a one inch wide elasticized rib knit waistband and hemmed flared leg openings. The garment extends from the waist to the ankle area. The submitted sample, Style number BB-120, is a woman’s cut and sewn “B*Up sample “Beyond the Basics S/S V Neck Top” pullover garment. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment features a crossover v-shaped front neckline; a high rear neckline; pieced construction on the sleeves and neckline; short hemmed sleeves; and a straight hemmed bottom. The garment extends to below the waist. The above garments will be constructed of a blended knitted fabric. The fiber content will either be composed of 50% pima cotton and 50% modal or 48% pima cotton, 48% modal and 4% elastane. Garments which are claimed to be constructed from such blends are subject, upon importation, to laboratory analysis by the U.S. Customs Service to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification. Due to the fact that the knitted component of the garment might be constructed of a 50/50 blend of fibers, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). If the garment is constructed of 50 percent cotton and 50 percent modal the garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. You state in your letter that the “Beyond the Basics” line of merchandise is loungewear which can be worn around the house and/or in the backyard. We are returning your samples as you requested. The applicable subheading for style number BB-317 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem. Style BB-114 cannot be ruled upon due to the presence of an inner shelf-bra. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. Beginning June, 2005, the issue of the classification of an upper body garment with a bra has been filed with the United States Court of International Trade by several different importers. Thus, the issuance of a classification ruling for style BB-114 would be inconsistent with 19 C.F.R. §177.7(b). The applicable subheading for the pants, style numbers BB-210 and VIO-207, will be 6104.69.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Of other textile materials: Of artificial fibers: Trousers: Women’s: Other. The duty rate will be 28.2% ad valorem. The applicable subheading for style number BB-120 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The duty rate will be 32% 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division