CLA-2-61:OT:RR:NC:N3:356
Ms. Antonella Gaudio
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of men’s knit garments from China.
Dear Ms. Gaudio:
In your letter dated April 11, 2012, you requested a tariff classification ruling. As requested, your samples will be returned.
Style 00CYVT 00QWM - “K-NAHOA” is a men’s sweater that features a convertible, zip through, funnel neck collar with a drawstring; a full front opening with a zipper closure; a three inch wide placket; long sleeves with rib knit cuffs; epaulets on the shoulders; two chest pockets with flaps and button closures; side entry pockets below the waist; and a rib knit bottom.
The garment is constructed from three different fabrics. The two front panels are constructed from 100% polyester, finely knit Sherpa pile fabric. The back panel, the sleeves, the eight inch high funnel collar, the two inch wide side entry pocket edges, and the waistband are constructed from 50% wool and 50% acrylic, rib knit fabric that measures 3 stitches per two centimeters counted in the horizontal direction. The placket, the epaulets, and the chest pockets with pocket flaps are constructed from 45% wool, 23% polyester, 19% acrylic, 8% viscose and 5% polyamide woven fabric. The rib knit fabric comprises over 60% of the visible surface area of the garment and imparts the essential character to the garment.
Style 00CXHH 00QTQ – “K-AIMI” is a men’s pullover garment constructed from 100% cotton, 1 x 1 rib knit fabric that measures 28 stitches per two centimeters counted in the horizontal direction. Style 00CXHH 00QTQ – “K-AIMI” has a Henley neckline; a partial front opening with five button closures; long, raglan sleeves with rib knit cuffs; a leather label sewn onto the bottom left front panel; and a snug fitting rib knit bottom with side slits. The placket tape is of 100% cotton woven poplin fabric.
Style 00CYW7 00NWZ – “SHERCLE” is a men’s cut and sewn cardigan constructed from 100% cotton, double knit fabric that measures 32 stitches per two centimeters counted in the horizontal direction. Style 00CYW7 00NWZ – “SHERCLE” has a rib knit neckband; a full front opening with a zipper closure; long, loose fitting sleeves; a patch pocket on the left chest; side entry pockets below the waist; a leather label sewn onto the bottom left front panel; and a straight bottom. Woven fabric capping finishes the neckline, placket, sleeve ends, and bottom of the garment.
The rib knit portions of Style 00CYVT 00QWM - “K-NAHOA” are said to be constructed from a blend of 50% wool, 50% acrylic fibers. Following note 2 (A) of section XI, if no textile material predominates by weight, the garment is classifiable in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of this garment. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.
Consequently, the applicable subheading for Style 00CYVT 00QWM - “K-NAHOA” will be 6110.30.1510, 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: containing 23 percent or more by weight of wool or fine animal hair:…sweaters: men’s or boy’s. The rate of duty is 17% ad valorem.
The applicable subheading for Style 00CXHH 00QTQ – “K-AIMI” will be 6110.20.2069, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% ad valorem.
The applicable subheading for Style 00CYW7 00NWZ – “SHERCLE” will be 6110.20.2069, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 16.5% 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 the 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 Mary Ryan at (646) 733-3271.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division