CLA-2-61:OT:RR:NC:N3:359
Ms. Maureen Metzinger
Lord and Taylor LLC
424 5th Avenue
NY, NY 10018
RE: The tariff classification of woman’s garments from Indonesia and China
Dear Ms. Metzinger:
In your letter dated January 13, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request.
Style K1F2KT0046 is a woman’s long sleeve cardigan constructed of a lightweight, finely knitted 95% rayon 5% spandex finely knitted jersey fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The loose fitting garment features a full front opening with no means of closure, a v-shaped neckline, modified patch pockets sewn at the curved bottom edges of the front panels, and long sleeves with a pleated effect above the self-fabric trimmed bottoms. Self-fabric trim is found on the neckline, down the front panel open edges, and the garment bottom. The garment extends to below the waist. The country of origin for the garment is Indonesia.
Style C1F2SR0665 is a “Lord & Taylor” label woman’s cardigan constructed of a finely knitted jersey 100% merino wool fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The garment is described as a “long duster cardigan” on the hangtag attached to the submitted sample. The garment features a full front opening with 10 button closures, an elongated v-shaped front neckline with a self-fabric neckband which extends down the front panel forming the placket, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a straight 1 x 1 ribbed knit self-start garment bottom. The garment extends from the shoulders to the ankle area. Full fashion marks are found on the sleeves and on the upper front and rear panels. Style C1F2SR0665 possesses the construction and styling features of a wool sweater-like cardigan of Heading 6110. Accordingly, the garment is properly classified under 6110.11.0080, HTSUS. The country of origin for the garment is China.
The applicable subheading for Style K1F2KT0046 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 or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: other. The duty rate will be 32% ad valorem.
The applicable subheading for Style C1F2SR0665 will be 6110.11.0080, 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division