CLA-2-61:OT:RR:NC:TAB:359
Ms. Vicky Lee
J. Crew Group Inc.
770 Broadway – 11 Floor
NY, NY 10003
RE: The tariff classification of women’s garments from China
Dear Ms. Lee:
In your letter dated February 9, 2011, you requested a tariff classification ruling. The submitted samples are being returned as per your request.
Style D169607 is a “J. Crew” label women’s cardigan constructed of a 100% merino wool jersey knitted fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The cardigan features a rounded front neckline with a ribbed knit neckband, a 9 button full front opening with a 1 x 1 ribbed knit placket, a narrow woven fabric at the underside of the right side placket, short sleeves with ribbed knit bottom trim, and a straight ribbed knit bottom band. The front and rear panels and the sleeves are overlaid with a 100% silk woven fabric that is embellished with beading. The woven fabric overlay is a decorative addition to the garment.
Style 47805 is a “J. Crew” label women’s garment with an upper portion including the capped sleeves constructed of leather, and the lower portion constructed of a 100% merino wool jersey knitted fabric. The outer surface of the knit fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment has a rounded front neckline, a three button opening at the rear neckline, and a tight fitting ribbed knit self-start straight garment bottom. The garment extends to below the waist.
As noted above, the garments are made up of different fabrics. Such garments are considered composite goods, with the classification determined by that fabric that provides the essential character. For style D169607, the fabric which forms the garment body provides the essential character, therefore, the garment is considered to be a Heading 6110 other cardigan. For style 47805, as each fabric is equally essential, classification must be based upon GRI 3(c) which requires classification under the heading which occurs last in numerical order among those which merit equal consideration. Therefore, the garment is considered to be a Heading 6110 other pullover.
The applicable subheading for both garments will be 6110.11.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, Knitted or crocheted: Of wool or fine animal hair: Of wool: Other: Women’s or girls’. 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