CLA-2-61:OT:RR:NC:N3:359
Ms. Moncy Nabors
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024
RE: The tariff classification of a woman’s cardigan from Vietnam.
Dear Ms. Nabors:
In your letter dated June 10, 2010 you requested a classification ruling. As requested, your samples are being returned to you.
Style 6610, is a woman’s cut and sewn cardigan that is constructed from 88% polyester and 12% spandex finely knit fabric. The cardigan extends to below the waist. The garment features a full front opening with a zipper closure, long hemmed sleeves, contrast color inserts at the front panels, and a loose fitting hemmed bottom.
You asserted classification as a jacket under 6102.30.2010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan-styled garment of 6110, HTSUS.
We are unable to issue a ruling covering style 9299 at this time. We need additional information in order to issue a ruling. Please submit the information described below:
Provide a final production sample in a ladies regular size medium.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
The applicable subheading for style 6610 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): of man-made fibers (con): other: other: other: other: Women’s or girls’: other. The duty rate will be 32% 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