CLA-2-61:OT:RR:NC:N3:359
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway – 11th Floor
New York, NY 10003
RE: The tariff classification of a woman’s cardigan from China.
Dear Ms. Lee:
In your letter dated February 18, 2014, you requested a classification ruling. As requested, your sample is being returned to you.
The submitted sample, style D263377, is a woman’s “J. Crew” label cardigan that is constructed of 100% wool knitted fabric (the sleeves, front panels, and the rear panel) and 100% leather (the placket and collar). The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan extends to below the waist and features a full front opening with a zipper closure and a snap closures at the upper placket and garment bottom, a leather placket, a leather spread collar, long sleeves with rib knit endings, and a rib knit garment bottom, excluding the leather placket.
As noted above, the garment is made up of two different types of materials, leather and knit fabric. Such garments are considered a composite good, with the classification determined by the material that provides the essential character. In this case, the knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character. Therefore, the garment is considered to be of knit construction.
The applicable subheading for style D263377 will be 6110.11.0080, Harmonized Tariff Schedule of the United States (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. 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division