CLA-2-61:OT:RR:NC:N3:359
Ms. Maria E. Julia
ANN, Inc.
7 Times Square
NY, NY 10036
RE: The tariff classification of a woman’s garment from China
Dear Ms. Julia:
In your letter dated June 21, 2012, you requested a tariff classification ruling. The submitted ruling is being returned as per your request.
Style 292692 is an “Ann Taylor” label cardigan constructed of a 40% rayon 30% nylon 25% polyester 5% wool jersey fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a rounded front neckline with a 1 x 1 ribbed knit neckband, a 8 button full front opening, long sleeves with 1 x 1 ribbed knit self-start bottoms, and a 1 x 1 ribbed knit self-start straight garment bottom. An openwork warp knit lace-like fabric insert overlays a portion of the front panels. The garment extends to below the waist. The essential character of the garment is imparted by the knitted jersey fabric; Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. Therefore, your suggested classification as a Chapter 62 garment is not applicable. The garment is not a blouse as it does not meet the stitch count requirement of Heading 6106 and has a tightening at the garment bottom. The garment has construction features common to Heading 6110. Style 292692 is more specifically provided for as a man-made fiber other cardigan of Heading 6110.
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 or crocheted: 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division