CLA-2-61:OT:RR:NC:N3:359
Ms. Bernadette Placido
QVC, Inc.
1200 Wilson Drive
Studio Park
West Chester, PA 19380-4262
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Placido:
In your letter dated March 25, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style A281194 S7762 Anybody, is a woman’s three paneled cardigan constructed from 52% polyester, 28% cotton and 20% nylon brushed knit fabric. The outer surface of the garment’s fabric prevents counting stitches in the direction the stitches were formed. The cardigan features a pieced hemmed hood without tightening, a full front opening without means of closure, long hemmed sleeves, two patch pockets, one on either side of the front panels, and a hemmed bottom. The garment extends to below the waist.
Although you requested classification of style A281194 S7762 Anybody as a robe, the garment is clearly intended for multiple uses. In addition, the marketing material advertises the garment as loungewear. The advertising, styling, and features of the garment are consistent with those worn as “loungewear” in non-intimate surroundings. Based upon appearance and the manner in which they are marketed and sold, style A281194 S7762 Anybody will not be classified as a robe under subheading 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knit bathrobes and similar articles, knitted or crocheted: Of man-made fibers: Other women’s.
The applicable subheading for style A281194 S7762 Anybody will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments: knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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/.
The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows:
Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division