CLA-2-61:OT:RR:NC:N3:359
Ms. Christina Stemley
Eddie Bauer
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of a woman’s sweater from Vietnam.
Dear Ms. Stemley:
In your letter dated August 8, 2013, you requested a tariff classification ruling. Your sample is being returned to you, as requested.
Item 010-2365, 2366 and 2367, is a woman’s “Eddie Bauer” label sweater. The garment is constructed of 40% cotton, 30% nylon and 30% wool knit fabric. The outer surface of the garment measures nine or fewer stitches per 2 centimeters in the direction the stitches were formed. The garment extends from the shoulder to below the waist. The garment features a 4x4 rib knit turtle neck, a 4x4 rib front and rear yoke, long sleeves with 2x2 rib knit endings, and a 2x2 rib knit garment bottom with side vents.
Your letter of inquiry states that it is your opinion that this sweater would be classified under heading 6110.90.9026 of the Harmonized Tariff Schedule of the United States (HTSUS). We disagree with your proposed classification. The garment is chief weight cotton; therefore, the sweater is considered made of cotton knit fabric of subheading 6110.20.20.
The applicable subheading for Item 010-2365, 2366 and 2367 will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Sweaters: Women’s. The duty rate will be 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 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 Antoinette Peek-Williams at (646) 733-3049.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division