The tariff classification of a woman’s upper body garment from China

N257476 October 14, 2014 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Jo Bronson Harris Sandler, Travis & Rosenberg, P.A. 1000 NW 57th Court Suite 600 Miami, FL 33126 RE: The tariff classification of a woman’s upper body garment from China Dear Ms. Harris: In your letter dated September 16, 2014, you requested a tariff classification ruling on behalf of your client, GSCM (HK) Limited. Your sample will be returned as requested. Style RS14-082 is a woman’s upper body garment constructed from 60% rayon and 40% cotton knit fabric. The cape-like garment drapes over the shoulders, covers the elbows, and extends to the waist. The garment is not suitable to be worn for protection against the elements and features a rounded neckline and a fringed bottom. In your letter, you suggested classification of style RS14-082 as a shawl under subheading 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS). However, the garment is precluded from subheading 6117.10.20, HTSUS, because it covers the elbows and reaches the waist. Consequently, the applicable subheading for style RS14-082 will be 6114.30.3070, HTSUS, which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls’. The rate of duty will be 14.9 percent 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division