CLA-2-61:OT:RR:NC:N3:356
Mr. David J. Evan
Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP
399 Park Avenue, 25th Floor
New York NY 10022
RE: The tariff classification of men’s sweaters from China
Dear Mr. Evan:
In your letter dated February 24, 2016, you requested a tariff classification ruling on behalf of TMW Purchasing LLC. As requested, your samples will be returned.
Style 68L6A00090 is a men’s sweater that is constructed from two different knit fabrics. The front panel and elbow patches are constructed of 50% wool, 50% nylon knit fabric that measures 8 stitches per 2 centimeters counted in the horizontal direction. The remainder of the garment is constructed of 80% cotton, 20% polyester, finely knit fabric. Style 68L6A00090 features a rib knit V-neckline; long sleeves with rib knit cuffs; and a rib knit waistband.
Style 68L6B00032 is a men’s sweater that is constructed from two different knit fabrics. The front and back panels are constructed of 50% wool, 50% nylon cable knit fabric that measures 8 stitches per 2 centimeters counted in the horizontal direction. The remainder of the garment is constructed of 67% cotton, 33% polyester, finely knit fabric. Style 68L6B00032 features a crew neckline; long, raglan sleeves with rib knit cuffs; and a rib knit waistband.
Style 68L6G00023 is a men’s sweater that is constructed from two different knit fabrics. The majority of the front panel and the entire back panel are constructed of 50% wool, 50% nylon knit fabric that measures 8 stitches per 2 centimeters counted in the horizontal direction. The remainder of the garment is constructed of 80% cotton, 20% polyester, finely knit fabric. Style 68L6G00023 features a V-neckline with a rib knit shawl collar and a left over right, single button closure; long sleeves with rib knit cuffs; a kangaroo pocket below the waist; and a rib knit waistband.
As noted above, Styles 68L6A00090, 68L6B00032, and 68L6G00023 are each made up of two different types of knit fabric. Such garments are considered composite goods, with the classification of each garment determined by the material that imparts its essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The essential character of Style 68L6A00090 is imparted by the 50% wool, 50% nylon knit fabric, as this material comprises the entire front panel of the garment.
The essential character of Style 68L6B00032 is imparted by the 50% wool, 50% nylon knit fabric, as this material comprises the entire front panel of the garment.
With respect to Style 68L6G00023, you state that you believe the front and back panels comprise more than 60% of the visible surface area of the garment. We disagree; based on physical examination of the garment, neither the 50% wool, 50% nylon knit fabric nor the 80% cotton, 20% polyester knit fabric exceeds 60% of its visible surface area. Morever, neither fabric imparts the essential character of the garment. Therefore, Style 68L6G00023 will be classified in accordance with GRI 3(c), under the heading that occurs last in numerical order in the HTSUS.
Consequently, the applicable subheading for Styles 68L6A00090, 686LB00032, and 68L6G00023 will be 6110.30.1510, 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 boys’. The rate of duty is 17% 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 Maryalice Nowak at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division