CLA-2-61:OT:RR:NC:N3:359
Mr. William F. Jansen
Noatum Logistics
8550 W. Bryn Mawr Ave.
Chicago, IL 60631
RE: The tariff classification of a women’s cardigan from Vietnam
Dear Mr. Jansen:
In your letter dated December 22, 2020, you requested a tariff classification ruling on behalf of your client, Lands’ End Inc. The sample has been reviewed and will be retained by this office for future reference.
Style 520018 is a women’s cardigan constructed from 57 percent cotton, 39 percent polyester and 4 percent spandex double knit fabric and is lined with 100 percent brushed knit Sherpa fabric. The garment features three panels (two in the front and one in the back) a shawl like collar, a full front opening with no means of closure, long hemmed sleeves, two patch pockets (one on either side) and a hemmed bottom that reaches to below the waist.
You suggested classification for Style 520018 under subheading 6108.91.0030, Harmonized Tariff System Schedule of the United States (HTSUS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. We disagree with your proposed classification. The Guidelines for the Reporting of Imported Products in Various Textile and Apparel Categories, CIE 13/88 state the following to describe the characteristics of dressing gowns, which include bath robes, beach robes and similar apparel: Physical characteristics which are expected in garments included in this category include:
1) Looseness.
2) Length, reaching to the mid-thigh or below.
3) Usually a full or partial opening, with or without a means of closure.
4) Sleeves are usually, but not necessarily, present.
The garment does not bear all 4 of the characteristics, as set forth above. Based on the styling, length and coverage provided by this garment, Customs considers this garment to be casual wear which is more specifically provided for elsewhere in the Harmonized Tariff.
Consequently, the applicable subheading for style 520018 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 percent ad valorem.
Additionally, the garment is not legally marked. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Treasury Decision (T.D.) 54640(6) (1958) provides in part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner.
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/current.
This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division