CLA-2-61:OT:RR:NC:N3:359
Mr. Alan H. Woodruff
Appleseed’s
35 Village Road
Middleton, MA 01949
RE: The tariff classification of a women’s cardigan style garment from China
Dear Mr. Woodruff:
In your letter dated June 24, 2023, you requested a tariff classification. Style A3819 is a women’s cardigan style garment constructed from 100 percent boiled wool knit fabric. The outer surface of the garment’s fabric measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The cardigan features a shirt collar; a full front opening with a six-button closure; a back yoke; long sleeves with single button cuffs; and a hemmed shirt tail bottom that reaches to below the waist.
In your letter, you suggest classification in headings 6102; 6104; or 6106 Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees with classification in those headings for the following reasons:
The garment lacks the styling, cut and features of an outerwear jacket in heading 6102, HTSUS.
The garment lacks the styling, cut, and features of a suit type jacket in heading 6104, HTSUS.
The garment does not have the stitch count required of heading 6106, HTSUS.
Consequently, the applicable subheading for style A3819 will be 6110.11.0080 HTSUS, which provides for Sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Women’s or girls’. The rate of duty will be 16 percent ad valorem.
In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.11.0080, 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 6110.11.0080, 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 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division