CLA-2-61:OT:RR:NC:N3:359
Mr. Robert Pfender
C.E.I. Logistics, Inc.
340 E. Maple Avenue, Suite 305
Langhorne, PA 19047
RE: The tariff classification of woman’s cardigan and pullover from China
Dear Mr. Pfender:
In your letter dated May 12, 2016, you requested a classification ruling on behalf of your client, Thoughts Embellished Inc. As requested, your samples will be returned.
Item number A281000, consists of two garments: a woman’s knit cardigan constructed from 100% polyester knit fabric and a woman’s pullover constructed from 60% cotton and 40% polyester jersey knit fabric. The outer surface of both garments measure more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a self-fabric hood without closure, a full front opening with a zipper closure, two side pockets one on either side of the front panels, long hemmed sleeves, and a loose-fitting hemmed bottom. The pullover features a U-shaped front neckline, a high rear neckline, an embroidered design on the upper front panel, long hemmed sleeves, and a straight hemmed bottom with side vents. Both garments extend to below the waist.
The applicable subheading for the cardigan of item number A281000 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the pullover of item number A281000 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: 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 World Wide Web at https://hts.usitc.gov/current.
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 Renée Orsat via email at renee.orsatcbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division