CLA-2-62:OT:RR:NC:N3:358
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003
RE: The tariff classification of boys’ cardigans from China
Dear Ms. Lee:
In your letter dated June 18, 2014 you requested a tariff classification ruling. The three samples submitted will be retained for training purposes.
Style B1051 is a boy’s sweater-like cardigan made from 100 percent cotton knit and woven components. The cardigan features a full front opening secured with four plastic buttons, a rib knit shawl collar, long rib knit sleeves and cuffs, a rib knit front placket and waistband, two flap pockets at the waist and one chest pocket. The front and back panels are formed from a jersey knit fabric which measures more than nine stitches per two centimeters in the direction that the stitches were formed. The knit front panels, excluding the one and one-half inch wide front placket and two inch wide waistband, are overlaid with a cotton woven fabric. You stated that the surface area of the garment is estimated to be 85 percent knit and 15 percent woven.
Style D284690 is a boy’s cardigan featuring a full front opening with a zipper closure, a round neck with a stand-up collar and long raglan sleeves. The cardigan is constructed from both knit and woven fabrics. You stated the knit fabric is 100 percent cotton and the woven fabric is 73 percent cotton and 27 percent nylon. The front and back panels, raglan sleeves, cuffs, collar and waistband are constructed from 100 percent cotton jersey knit fabric measuring more than nine stitches per two centimeters in the direction that the stitches were formed. The two inch wide collar, cuffs and waistband are knit in a striped pattern. The two front panels and a one and five-eighths inch portion of the waistband on either side of the zipper are overlaid with the woven fabric. Two front pockets at the waist, each with a one snap flap closure, are formed with the overlay woven fabric. You stated the surface area of the garment is estimated to be 60 percent knit and 40 percent woven.
Style D284691 is a boy’s cardigan featuring a round neck with a stand-up collar, long set-in sleeves, a full front opening with a zipper closure and two front pockets at the waist. The cardigan is constructed from both knit and woven fabrics. The front panels, back panel and arms are constructed from 100 percent cotton jersey knit fabric measuring less than nine stitches per two centimeters in the direction that the stitches were formed. The two inch wide collar, cuffs and waistband are made from 100 percent cotton rib knit fabric formed with two stripes in a contrasting color. The two front panels, including the pockets but excluding the waistband, and the back yoke are overlaid with a 44 percent polyester, 39 percent cotton and 17 percent nylon woven fabric. You stated that the surface area is estimated to be 60 percent knit and 40 percent woven.
When garments are composed of both knit and woven portions, classification is generally according to which portion imparts the essential character, in accordance with GRI 3(b) to the HTSUS. When neither component imparts the essential character, the garment is classifiable, in accordance with GRI 3(c), in the competing heading which occurs last in the tariff. The essential character of style D284691 is determined by the woven portion of the garment that comprises the entire front of the garment. In the case of styles B1051 and D284690, neither portion imparts the essential character. Accordingly, all three styles are classifiable as woven garments.
The applicable subheading for styles B1051 and D284690 will be 6211.32.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of cotton: Other.” The rate of duty will be 8.1 percent.
The applicable subheading for style D284691 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other.” The rate of duty will be 16 percent.
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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division