CLA-2-61:OT:RR:NC:N3:359
Ms. Carolyn B. Malina
Land’s End, Inc.
5A Land’s End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a woman’s sweater from China.
Dear Ms. Malina:
In your letter dated April 18, 2014, you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style 445361, is a woman’s “Lands End” label sweater that is constructed from 40% acrylic, 30% wool, and 30% polyester knit fabric (the front panels), 61% wool and 39% rayon knit fabric (the placket and pocket welt on the front panels), and 100% cotton knitted fabric (the remainder of the garment). The outer surface of the garment’s fabric measures fewer than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, long sleeves with 2x2 rib knit bottoms, two front inset pockets at the waist area, and a straight 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist.
As noted above, the garment is made up of more than one type of knit fabric. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. In this case, the knit fabric of the front panels provides the essential character.
The applicable subheading for style 445361 will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, knitted: of man made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: sweaters: women’s. The duty rate will be 17% 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division