CLA-2-62:OT:RR:NC:N3:356
Ms. Jamie Maguire
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP
599 Lexington Avenue, Floor 36
New York NY 10022-7648
RE: The tariff classification of a men’s cardigan-styled garment from China
Dear Ms. Maguire:
In your letter dated March 16, 2017, you requested a tariff classification ruling on behalf of your client, TMW Purchasing LLC. As requested, the submitted sample will be returned.
Style 68L6H00035 is a men’s upper body garment constructed from two different fabrics. The front panels and collar are constructed of 100% polyester, woven fabric. The rear panel and sleeves are constructed of 60% cotton, 40% polyester, knit fabric that measures five stitches per two centimeters counted in the horizontal direction. Style 68L6H00035 features a stand-up collar; a full front opening with a zippered closure that extends to the top of the collar; a chin guard that encloses the top portion of the zipper; a slant pocket with a zippered closure on the left chest; two slant pockets with zippered closures below the waist; long sleeves with rib knit cuffs; straight, hemmed bottoms on the front panels; and a rib knit bottom on the back panel. The front panels are lined with 100% polyester, woven fabric, and the front panels and collar are quilted with a lightweight polyfill batting.
As noted above, Style 68L6H00035 is constructed from two different fabrics. As such, it is considered a composite good, with its classification determined by the material that imparts its essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
In your letter, you suggest classification of Style 68L6H00035 under 6110.20.2010, HTSUS, which provides for sweaters…of cotton: other: other: sweaters: men’s. In support of your position, you state your belief that the knit portion of the garment imparts its essential character because it comprises approximately 65% of the garment’s visible surface area. We disagree with your suggestion. Because the woven fabric comprises the entire front of Style 68L6H00035, it is the woven portion of the garment that imparts its essential character.
Consequently, the applicable subheading for Style 68L6H00035 will be 6211.33.0058, HTSUS, which provides for track suits, ski-suits and swimwear; other garments: other garments, men’s or boys’: of man-made fibers: jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16% 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division