The tariff classification of three women’s garments from Mexico

N289695 September 25, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6212.10.9020; 6114.30.1020 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 22, 2017, you requested a tariff classification ruling for three women’s garments on behalf of your client, LA Illusion, Inc. Style 43918-01 is a woman’s rib knit pullover constructed from 50 percent cotton and 50 percent polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters. The garment features a self-fabric capped round neckline, exposed shoulders (“cold shoulder”), short hemmed sleeves, and a hemmed bottom. Style 7297-01 is a woman’s long line bra constructed from 79 percent polyamide and 21 percent Spandex. The majority of the front is made of a lace-like knit fabric and the rest of the garment is made of a knit mesh fabric. The garment features an elastic bottom band measuring approximately 1 ¾ inches in width, a V-neck front, elastic around the cup area, elastic neck and arm openings, a foam insert in the bottom portion of the cup, two vertical stays on the side, adjustable elastic shoulder straps, a scoop back neckline and a seven hook and eye triple adjustable rear closure. Style 6950-01 is a woman’s top constructed from 50 percent cotton and 50 percent polyester knit fabric. The sleeveless garment features a U-shaped front neckline, a criss-cross back with a keyhole opening, oversized armholes, and a hemmed bottom. While the garment provides sufficient coverage of the bust, it does not provide sufficient shoulder or back coverage. In your letter you referred to style 6950-01 as a beach cover-up. Based on the styling, length and coverage provided by this garment, which allows the wearer to appear in public outside the beach or pool area, Customs considers this garment to be casual wear which is more specifically provided for under heading 6114, HTS. Because styles 43918-01and 6950-01 are constructed from a 50/50 blend of fibers, the garments are classifiable pursuant to the HTSUS, Section XI, Note 2(A) and Subheading Note 2(A). The garments will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content of styles 43918-01 and 6950-01 may result in a change of classification. The garments may be subject to Customs and Border Protection (CBP) laboratory analysis at the time of importation and, if the fabric is other than a 50/50 blend, they may be reclassified by CBP at that time. Consequently, the applicable subheading for style 43918-01 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 7297-01 will be 6212.10.9020, HTSUS, which provides for “Brassieres…whether or not knitted or crocheted: Brassieres: Other: Other: Of man-made fibers.”  The rate of duty will be 16.9 percent ad valorem. The applicable subheading for style 6950-01 will be 6114.30.1020, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s or girls’.” The rate of duty will be 28.2 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 https://hts.usitc.gov/current. 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division