CLA-2-61:OT:RR:NC:WA:356

Ms. Vicky Lee / Imports
J. Crew Group, Inc.
770 Broadway, 11th Floor
New York, NY 10003

RE: The tariff classification of a men’s knit cardigan and sweater from China.

Dear Ms. Lee:

In your letter dated September 24, 2010, you requested a tariff classification ruling. As requested, your sample will be returned.

Style D164611 is a men’s sweater constructed from 68% linen, 29% wool, 3% polyamide, jersey knit fabric that measures 4 stitches per 2 centimeters counted in the horizontal direction. The sweater has a rib knit crew neckline, long sleeves with rib knit cuffs, and a rib knit bottom.

Style D164745 is a men’s cardigan constructed from 52% linen, 48% cashmere, jersey knit fabric that measures 13 stitches per 2 centimeters counted in the horizontal direction. The cardigan has a self-fabric hood with a drawstring, a full front opening with a zippered closure, long sleeves with rib knit cuffs, patch pockets below the waist, and a rib knit bottom.

The applicable subheading for Style D164611 will be 6110.90.9012, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: sweaters for men or boys: subject to wool restraints. The rate of duty will be 6% ad valorem.

The applicable subheading for Style D164745 will be 6110.90.9075, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of other textile materials: other: other: subject to wool restraints: men’s or boys’. The rate of duty will be 6% ad valorem.

At the time of entry, Customs may verify the actual fiber content of Style D164745. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated above.

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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division