CLA-2-61:OT:RR:NC:N3:356
Mr. Jeffrey M. Flood
Eddie Bauer LLC
10401 NE 8th Street
Suite 500
Bellevue, WA 98004
RE: The tariff classification of a men’s cardigan from China and Vietnam.
Dear Mr. Flood:
In your letter dated August 30, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
The submitted sample, Style 029-0328, is a men’s cut and sewn cardigan constructed from 74% polyester, 26% rayon, knit fabric. The garment features a full front opening with a zippered closure; a stand-up collar with a woven fabric outer surface; a wind flap behind the zipper; long, hemmed sleeves; a woven front yoke which extends to the mid-chest; a rear yoke, which extends across the shoulders and upper back; vertical entry zippered pockets on the right and left chest; elongated, woven fabric elbow patches; side entry pockets below the waist with woven fabric edging; and a straight, hemmed bottom.
In your ruling request, you suggest the garment should be classified under subheading 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles of man-made fibers. We disagree with your classification. The garment is constructed from a lightweight fleece fabric and features a loose, boxy cut, hemmed sleeves and a hemmed bottom, which do not provide sufficient coverage or protection from the elements.
Consequently, the applicable subheading for Style 029-0328 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: men’s or boys’: other. The rate of duty 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 the World Wide Web at https://www.usitc.gov/current/.
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,
Steven A. Mack
Director
National Commodity Specialist Division