CLA-2-61:OT:RR:NC:N3:359
Ms. Kathleen Root
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a woman’s cardigan China.
Dear Ms. Root:
In your letter dated April 29, 2011 you requested a classification ruling on behalf of Revue. As requested, your sample is being returned to you.
The submitted sample, item 142406YM, is a “Revue®” label women’s cardigan constructed with front panels and long sleeves made of 1x1 ribbed knit 90% polyester and 10% spandex fabric. The ribbed knit fabric measures more than nine stitches per two centimeters counted in the horizontal direction. A polyurethane coated viscose fabric that simulates leather comprises the rear panel, the tie belt, and two belt loops located at either side waist area. The garment features a deep v-shaped neckline with four widely spaced hook and eye closures at the full front opening, and a faux fur collar. Self-start bottoms are found at the straight front panel bottoms and the sleeve endings. The rear panel has an inner woven lining and a straight hemmed bottom. The garment extends below the waist.
The essential character is rendered by the knit fabric that comprises the front panels and long sleeves. The coated fabric belt is classified as a composite good with the cardigan, noting its fabric which matches the rear panel and the belt loops. General Rules of Interpretation GRI 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The cardigan provides the essential character to the cardigan and belt combination.
The applicable subheading for the garment 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 duty rate will be 32% 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