CLA-2-61:OT:RR:NC:TA:353
Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive
P.O. Box 119
Williston, Vermont 05495
RE: The tariff classification of a hooded dickey and jacket from China. Correction to Ruling Number N060828
Dear Ms. Ramsey:
This replaces Ruling Number N060828, dated June 29, 2009, which contained a typographical error in the statistical suffix shown in the tariff heading. The correct statistical suffix was shown in the body of the letter. A complete corrected ruling follows.
Style 66510 Fleece Hooded Dickey is made of knit 100 percent polyester fleece fabric. The hooded dickey covers the entire head and neck and protects the chest with an attached dickey.
Style 66595 is a women’s size small cardigan constructed of 100 percent polyester knit fabric that has been napped on both the inside and outside surfaces. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment extends to below the waist. The cardigan features a full front zippered opening, a self-fabric hood with faux fur trim, two front patch pockets, long sleeves with faux fur cuffs, and a loose fitting hemmed bottom. The garment will also be available in a size X-large under style number 66590. You refer to the garments as jackets. However, we note that the hemmed bottoms would fail to provide the wearer with protection against the elements. Therefore, the garments are more specifically provided for as other cardigans of 6110, HTSUS.
The applicable subheading for the hooded dickey, Style 66510 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the cardigan, Styles 66590 and 66595 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters…and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other . . . Other: Other: Women’s or girls’: Other.” The duty rate 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 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division