CLA-2-61:OT:RR:NC:N3:359
Mr. Mike Choi
MKC Customs Brokers Int’l. Inc.
930 W. Hyde Park Blvd.
Inglewood, CA 90302
RE: The tariff classification of a woman’s cardigan from Korea
Dear Mr. Choi:
In your letter dated November 1, 2017, you requested a tariff classification ruling on behalf of Hansoll Textile Ltd. As requested, your sample will be returned.
In an email follow-up to your letter, you state the garment will be offered as three style numbers, HS 7227-2, HS 7228-2, and HS 7229-2. In addition, you state that the fabric composition will be two options, either 55 percent cotton and 45 percent polyester or 60 percent cotton and 40 percent polyester knit fabric. Sample HS7227, HS7228, and HS7229 was submitted with a fiber content of 60 percent cotton and 40 percent polyester. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan is brushed on the inner surface and features a self-fabric hood with a drawstring, a full front opening with a zipper closure, long sleeves with rib knit cuffs, two front cargo pockets at the waist (one on either side), and a loose fitting rib knit bottom. The garment extends to below the waist.
You suggest classification as a jacket under 6102.20.00, Harmonized Tariff Schedule of the United States, (HTSUS). However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The cardigan has characteristics common to garments of heading 6110, HTSUS.
Consequently, the applicable subheading for style HS 7227-2, HS 7228-2, and HS 7229 -2 will be 6110.20.2079, HTSUS, (whether the fiber content is 55 cotton and 45 polyester or 60 percent cotton and 40 percent polyester), 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 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division