CLA-2-61:OT:RR:NC:N3:359
Ms. Kerri Hawley
Attn Imports Rt. J4S
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of three women’s garments from Italy.
Dear Ms. Hawley:
In your letter dated June 4, 2009 you requested a classification ruling. As requested, your samples are being returned to you.
Style 12023KNF9, is a woman’s junior size cardigan sweater that is constructed from 60% cotton and 40% acrylic knit fabrics. The oversized shawl collar, draped front panels, lower rear panel, and the flared cuffs are made of a novelty knitted fabric. The long sleeves and upper rear panel are made of a 4 x 2 rib knit fabric. The outer surface of the garment fabrics measure nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with no means of closure and reaches to below the waist.
Style 20255MYF9, is a woman’s junior size “Bianco & Blu” brand cardigan sweater. The majority of the sweater is constructed from 45% acrylic, 30% viscose, 15% wool, and 10% angora novelty knit fabric with the exception of the sleeves and upper back panel which are of jersey construction. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features an oversized shawl collar, a full front opening with two sets of fabric tie closures, and long sleeves. The garment reaches to below the waist.
Style 20317MYF9 consists of a woman’s junior size “Chiara Mente” brand sleeveless sweater vest that is constructed from 60% wool, 25% alpaca, and 15% acrylic boucle-style knit fabric with a removable plastic pin closure at the front panels. The outer surface of the garment measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with a removable hairpin-styled plastic closure, a shawl collar and oversized armholes. The garment extends to the thigh area. Upon importation the plastic pin will be swift-tacked to garment front right panel.
The style 20317MYF9 vest and plastic pin fall within the description of "sets" as provided in the Explanatory Notes. The vest and pin consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. The essential character of the set is imparted by the vest.
The applicable subheading for style 12023KNF9 will be 6110.20.2020, 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: Sweaters: Women’s. The duty rate will be 16.5% ad valorem.
The applicable subheading for style 20255MYF9 will be 6110.30.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of man-made fibers (con): Other: Sweaters: Women’s or girls’. The duty rate will be 17% ad valorem.
The applicable subheading for style 20317MYF9 vest and plastic pin will be 6110.11.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of wool or fine animal hair: Of wool: Sweaters: Women’s. The duty rate will be 16% 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division