CLA-2-61:OT:RR:NC:N3:359
Mr. Andrew Steinberg
Tiger J, LLC
1430 Broadway
Suite 1900
New York, NY 10018
RE: The tariff classification of a woman’s cardigan from China
Dear Mr. Steinberg:
In your letter dated March 31, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 15-T14806A is a woman’s cardigan constructed from two different types of fabrics. The front panel, side panels and the underside of the sleeves is constructed from 57% cotton and 43% modal knit fabric. The back panel and the topside of the sleeves is constructed from 100% polyurethane. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a fold-over collar, a full front opening with an asymmetrical zipper closure, long hemmed sleeves, and a hemmed asymmetrical bottom. The garment extends from the shoulders to below the waist.
As noted, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character, General Rules of Interpretation (GRI) 3. (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the knit fabric of the front panel, side panels, and the underside of the sleeves provides the essential character.
You asserted classification as a sweater under heading 6110.20.2020, HTSUS. Based on Chapter 61 Statistical Notes 3, HTSUS, the stitch count is not that of a sweater.
The applicable subheading for style 15-T14806A will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty 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 the 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
Director
National Commodity Specialist Division