CLA-2-61:OT:RR:NC:N3:359
Mr. Simon Slyper
Amscan Inc.
80 Grasslands Road
New York, New York 10523
RE: The tariff classification of three women’s sweaters from China
Dear Mr. Slyper:
In your letter dated January 12, 2021, you requested a tariff classification ruling for three women’s sweaters, which you refer to as “3D Ugly Sweaters.” As requested, your samples will be returned.
Style 8406358 “Santa Blowout Light Up Adult Ugly Sweater” is a unisex garment constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a rib knit capped round collar, long sleeves with rib knit cuffs and a rib knit bottom that extends to below the waist. An additional feature includes a 3D Santa Claus stitched decal sewn onto the front of the sweater.
Style 8406360 “3D Santa Legs Adult Ugly Sweater” is a unisex garment constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a rib knit capped round collar, long sleeves with rib knit cuffs and a rib knit bottom that extends to below the waist. An additional features include a 3D Santa Claus beard and legs sewn onto the front panel. The Santa beard hangs over the front of the sweater and the legs at the bottom of the front panel.
Style 8406364 “3D Tinsel Tree Adult Ugly Sweater” is a unisex sweater constructed from 100 percent acrylic knit fabric. The outer surface of the garment’s fabric measures less than nine stitches per two centimeters in the direction the stitches were formed. The sweater features a rib knit capped round collar, long sleeves with rib knit cuffs and a rib knit bottom that extends to below the waist. Additional features include a 3D tree decal sewn onto the front panel of the sweater. The tree has a gold star at the top and wrapped presents hanging from the bottom.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to GRI 3(b) provide an interpretation of the term "essential character". EN VIII to GRI 3(b), at page 4, states that:
“The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” It is our position that the knit fabric constitutes the essential character of the garments as it comprises, by a considerable amount, the greater surface area of the garments’ fabric. Therefore, as this fabric has less than 9 stitches per 2 centimeters measured in the direction the stitches were formed, in this regard, the subject garments are classified as sweaters in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Chapter 61, Statistical Note 3, HTSUS, noted.
Consequently, the applicable subheading for styles 8406358, 8406360 and 86406364 will be 6110.30.3020, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Sweaters: Women’s. The rate of duty will be 32 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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