The tariff classification of girls’ knit tops and pullovers from Vietnam

N291727 November 30, 2017 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6114.30.1020 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of girls’ knit tops and pullovers from Vietnam Dear Mr. Kim: In your letter dated November 1, 2017 you requested a tariff classification ruling. Samples were provided with your letter. The samples will be returned to you per your request. Style IDG807010001 consists of two garments attached together by means of a thread loop at the shoulders. The first garment which you describe as an “inner sports top” is a girl’s sleeveless crop top constructed from 95 percent polyester and 5 percent spandex finely knit fabric. The garment features a round neckline; an elasticized bottom band; two spaghetti straps over each shoulder; and a straight cut back. The inner spaghetti straps criss-cross in the back and the outer straps attach to the back just to the center of the inner straps. The outer garment is a sleeveless pullover stated to be constructed from 91 percent polyester and 9 percent spandex finely knit fabric. The loose fitting garment features a round neckline; self-fabric capping at the neckline and oversized armholes; a curved, hemmed bottom and the word “LIMITLESS” printed vertically on the front panel by the left side seam. The back of the garment is comprised of two fabrics. The lower back panel sewn only into the side seams is composed of the same fabric as the front of the garment. The upper back panel is made of a mesh material and is sewn to the front panel at the shoulders and side seams. The two back panels are not sewn together leaving a horizontal gap at the middle of the back. The style will be imported in girls’ sizes S (7/8) – XL (16). Style IDG917010001 also consists of two garments attached together by means of a thread loop at the shoulders. You state both garments are constructed from 95 percent polyester and 5 percent spandex finely knit fabric. The inner garment which you describe as an “inner sports top” is a girl’s sleeveless crop top. The garment features a printed tie-dye design; a round neckline; an elasticized bottom band; self-fabric capping at the armholes and neckline and a straight cut back. There are five vertical straps, each measuring approximately 1 centimeter in width and 15 centimeters in length, looped and sewn around the rear neckline at the top and secured at the bottom to the back panel leaving the upper back exposed. The loose fitting outer pullover is formed from a mesh material and has a round neckline in the front and back; 1 3/8 inch wide shoulder straps; self-fabric capping at the neckline and oversized armholes; a curved, hemmed bottom and two back panels joined in the center of the upper back with a 10 inch vertical opening from the mid back to the bottom of the garment. The style will be imported in girls’ sizes S (7/8) – XL (16). The garments for both styles are attached at the shoulders by means of a thread loop. The garments can be separated without damage to either garment and, therefore, are separately classifiable. The applicable subheading for the inner sports tops included with styles IDG807010001 and IDG917010001 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 or girls’.” The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the outer pullovers included with styles IDG807010001 and IDG917010001 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: Other: Women’s or girls’: Other.” The rate of duty will be 32 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division