CLA-2-61:OT:RR:NC:N3:356
Ms. Susana Li
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of men’s knit garments from Cambodia
Dear Ms. Li:
In your letter dated June 14, 2018, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The portions of the samples remaining after this analysis will be returned as requested.
Style INC720130001 is a men’s cardigan-style garment constructed from two different knit fabrics. The body of the garment is constructed from 60% cotton, 40% polyester, French terry knit fabric that has been foiled. The sleeves are constructed from 100% polyester knit fabric. The outer surfaces of both fabrics are coated with polyethylene terephthalate (PET) film. The 60% cotton, 40% polyester knit fabric exceeds 60% of the garment’s visible surface area and imparts its essential character. The unlined garment features a full front opening with a zippered closure that extends through the top of a rib knit collar, long sleeves with rib knit cuffs, welt pockets below the waist, and a rib knit bottom band.
Style INC130130001 is a pair of men’s trousers constructed from 100% polyester knit fabric, the outer surface of which is coated with PET film. The garment features a rib knit waistband with an outside drawstring, contrasting fabric side inserts, zippered pockets at the side of each front panel, a zippered pocket on the rear right panel, and leg openings with rib knit cuffs.
The CBP laboratory analyzed both the 60% cotton, 40% polyester knit fabric and the 100% polyester knit fabric, and found that each is of weft knit pile construction. Per Harmonized Tariff Schedule of the United States (HTSUS), Chapter 60, Note 1(c), a knitted or crocheted pile fabric, regardless of whether that fabric is impregnated, coated, covered, or laminated, remains classified in heading 6001, HTSUS, as a knit pile fabric.
The applicable subheading for Style INC720130001 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The rate of duty will be 16.5 percent ad valorem.
The applicable subheading for Style INC130130001 will be 6103.43.1520, HTSUS, which provides for: Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Other: Trousers and breeches: Men’s. The rate of duty will be 28.2 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division