The tariff classification of seven ladies’ garments from China

N248567 December 31, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6106.10.0010, 6106.20.2010, 6110.20.2079 Dana E. Hullings Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door#6 Bristol, PA 19007 RE: The tariff classification of seven ladies’ garments from China Dear Ms. Hullings: In your letter dated November 19, 2013, you requested a tariff classification ruling. The submitted sample, Style 521MH86364M, is a woman’s blouse constructed of 60 percent cotton and 40 percent viscose knit fabric. The garment features ¾ length sleeves with turned back cuffs secured with a textile tab and a metal snap, a spread collar, two chest pockets, a partial front opening starting at the neckline with a right-over-left three button closure and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you suggested classification under heading 6110 as a pullover because the button closure does not extend to the neckline. However, the opening starts at the neckline and has a means of closure. Based on the features of the garment, it is considered a blouse in heading 6106, based on the terms of the heading. The submitted sample, Style 521MH76574R, is a woman’s blouse constructed of 100 percent cotton knit fabric. The garment features hemmed short sleeves, a mini rib knit crew neck, a partial front opening starting at the neckline with a right-over-left four button closure and a hemmed bottom. The garment extends from the shoulders to below the waist. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you suggested classification under heading 6110 as a pullover because the button closure does not extend to the neckline. However, the opening starts at the neckline and has a means of closure. Based on the features of the garment, it is considered a blouse in heading 6106, based on the terms of the heading. The submitted sample, Style 521MF76404R, is a woman’s blouse constructed of 100 percent cotton knit fabric. The garment features elbow length sleeves with turned back cuffs secured with a woven textile tab and a metal snap, a woven fabric neckband, a partial front opening starting at the neckline with a right-over-left three button closure, a back yoke with gathering below and a hemmed bottom with side vents. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In your letter you suggested classification under heading 6110 as a pullover because the button closure does not extend to the neckline. However, the opening starts at the neckline and has a means of closure. Based on the features of the garment, it is considered a blouse in heading 6106, based on the terms of the heading. The submitted sample, Style 317MC85644M, is a woman’s blouse constructed of 95 percent polyester and 5 percent elastane knit fabric. The garment features long sleeves with cuffs, a self-fabric neckband with a button closure, a partial front opening starting at the neckline with a right-over-left five button closure and a loose fitting banded bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. The submitted sample, Style 307MJ1ABS3938, is a woman’s “Jones New York” label cardigan that is constructed from 49% cotton, 27% modal, 16% nylon, 5% polyester, and 3% metallic knit fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rib knit placket, a full front opening with five button closures, a deep and revealing v-shaped front neckline, long sleeves, side vents at the garment bottom, a sewn on metal “JNY” hang tag on the upper rear panel, and a straight garment bottom. The garment extends from the shoulders to below the waist. The submitted sample, Style 322MV69824R, is a woman’s cut and sewn “Jones New York” label pullover that is constructed from 100 percent cotton knitted fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a boat neckline, short hemmed sleeves, three non-functional buttons at the top of each shoulder seam, and a straight hemmed garment bottom. The garment extends from the shoulders to below the waist. The submitted sample, Style 322MV69854R, is a woman’s blouse constructed of 100 percent cotton knit fabric. The garment features ¾ length sleeves with rib knit cuffs, a self-fabric rib knit boat neckline, an opening on each shoulder starting at the neckline with a three button closure and a hemmed bottom. The garment has at least 10 or more stitches per linear centimeter measured in both directions. In the future please limit your requests to five samples or less. We are returning your samples. The applicable subheading for styles 521MH86364M, 521MH76574R, 521MF76404R and 322MV69854R will be 6106.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of cotton: Women’s. The duty rate will be 19.7% ad valorem. The applicable subheading for style 317MC85644M will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. The duty rate will be 32% ad valorem. The applicable subheading for style 307MJ1ABS3938 will be 6110.20.2079, 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 (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5% ad valorem. The applicable subheading for style 322MV69824R will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) 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 Peggy Fitzgerald at (646) 733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division