CLA-2-61:OT:RR:NC:3:359
Ms. Maristella Iacobello
Phillips – Van Heusen Corporation
200 Madison Avenue
New York, NY 10018
RE: The tariff classification of a woman’s sweater from China or Hong Kong.
Dear Ms. Iacobello:
In your letter dated April 2, 2009 you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style 3331, is a woman’s “Calvin Klein” label sweater that is constructed from 55% wool and 45% cotton novelty knit fabric. The outer surface of the fabric of the garment measures nine or fewer stitches per two centimeters in the direction that the stitches were formed. The shawl collar, placket, sleeve cuffs, and bottom band are made of ribbed knit fabric. The garment features a full front opening with no means of closure, short dolman-like sleeves, and a curved bottom. The garment extends to below the waist at the front and to the upper thigh area at the garment back.
Style 3331 provides sufficient coverage of the upper body to warrant classification as a garment within heading 6110, HTSUS. Therefore, your suggested classification within heading 6114, HTSUS is not applicable.
The applicable subheading for the sweater will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool or fine animal hair: of wool: sweaters: women’s. The duty rate 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 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division