CLA-2-61:OT:RR:NC:N3:359
Mr. Jeff Victoria
Macy’s Merchandising Group
11 Penn Plaza
NY, NY 10001
RE: The tariff classification of a women’s garment from Vietnam
Dear Mr. Victoria:
In your letter dated June 18, 2012, you requested a tariff classification ruling. The provided samples are being returned as per your request.
Style 72117 is a women’s cardigan that is constructed from a finely knit 88% polyester 12% spandex fabric. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a zippered full front opening, a hood, two zippered inset front pockets at the waist area, long sleeves with self-fabric cuffs, and a small zippered pocket at the rear waist area. The garment has a hemmed bottom which is straight at the front and curved at the rear. The garment extends to below the waist.
You asserted classification for Style 72117 as a jacket under 6102.30.2010, HTSUS. However, the hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan-styled garment of 6110, HTSUS.
We are returning Style 72N39 as we require a final production sample in a women’s regular size medium with sewn-in intact size labels in the condition as will be imported. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
The applicable subheading for Style 72117 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 359 at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division