CLA-2-61 OT:RR:NC:N3:353
Ms. Beth C. Ring
Sandler Travis and Rosenberg, P.A.
551 Fifth Avenue
Suite 1100
New York, NY 10176
RE: The tariff classification of a knit article from China.
Dear Ms. Ring:
In your letter dated May 9, 2013, on behalf of OBBI, LLC, you requested a tariff classification ruling.
The submitted sample, identified as the Cuddl Duds “Smart Wrap” is constructed of 81% polyester, 14% cotton and 5% spandex knitted fabric. The rectangular shaped item measures approximately 60 inches in length and 35 inches in width, and features two eight inch slits approximately 17 inches away from each other. You describe this item as a multifunctional layering piece that can be worn in different ways, as shown on the packaging. The item may be worn as apparel, with the wearer’s arms extended through the slits so that the wearer’s back is covered. The balance of the fabric cascades down at the wearer’s sides and the front opening, giving a cardigan–like appearance. This item may also be worn wrapped around the neck, shoulders or head as a scarf, shawl or similar item.
Neither the cardigan, classifiable in heading 6110, HTSUS, nor the shawl, classifiable in heading 6117, HTSUS, imparts the essential character of the item. Following General Rule of Interpretation (GRI) 3(c), the item will be classified in the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration.
The applicable subheading for the Cuddl Duds “Smart Wrap” will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, veils and the like…Of man-made fibers.” The rate of duty will be 11.3 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 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 Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division