CLA-2-61:OT:RR:NC:N3:358
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a boy’s garment from China
Dear Mr. Kim:
In your letter dated February 27, 2018, you requested a tariff classification ruling. The sample submitted with your letter will be returned to you, as requested.
Style ID-45062001 is a boy’s hooded cardigan constructed from 95 percent polyester and 5 percent spandex finely knit, printed, spacer fabric. The fabric measures 32 stitches per 2 centimeters counted in the horizontal direction. The unlined garment features a full front opening with a zipper closure; long, hemmed sleeves; two welt side pockets on the front panels below the waist; two inner pockets below the waist and a loose fitting bottom band.
Although you suggest that Style ID-45062001 should be classified as outerwear under subheading 6101.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), the garment lacks the character of outerwear jackets. The lightweight fabric and loose fitting bottom does not provide sufficient protection from the weather.
The applicable subheading for style ID-45062001 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 percent 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://hts.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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division