CLA-2-61:OT:RR:NC:3:358
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
11th Floor
New York, NY 10003
RE: The tariff classification of girls’ and woman’s apparel from China.
Dear Ms. Lee:
In your letter dated March 17, 2010, you requested a tariff classification ruling. As requested, the samples will be returned to you.
You have submitted two samples. Style D149711 is a girl’s vest that is constructed from 100% knit merino wool. The entire front of the garment excluding the collar and middle placket has a lamb’s fur overlay. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the fabric was formed. The garment features a rib-knit standup collar, rib-knitted fabric around the armholes, a rib-knit placket full frontal opening with a zipper closure, a right side (hidden) vertical pocket and a banded bottom.
Style D140581, is a woman’s cardigan that is constructed from 100% cotton jersey knit fabric (the majority of the front panels and the long sleeves) and 100% silk woven fabric (the back panel which wraps over the front upper shoulder area and around the garment sides). The outer surface of the jersey knit fabric measures more than 9 stitches per 2 centimeters in the direction that the fabric was formed. The garment features a v-shaped front neckline, a full front opening with a 5 button closure, a jersey placket, 2 inset pockets on the front panels that are trimmed with rib knit fabric, and a ribbed knit waistband at the bottom of the woven panel. Both the jersey front panels and sleeves have self-start ribbed knit bottoms. The essential character is given by the knit fabric.
The applicable subheading for Style D149711 will be 6110.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of wool, vests, other than sweater vests: women’s or girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style D140581 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweater , pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other. The duty rate will be 16.5 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division