CLA-2:OT:RR:CTF:TCM
H265072 PJG
Port Director
Service Port of New York/Newark
U.S. Customs and Border Protection
1210 Corbin Street
Elizabeth, NJ 07201
Attn: Robert O’Brien, Senior Import Specialist
RE: Application for Further Review of Protest No. 4601-14-102161; Men’s V-Neck Sweaters
Dear Port Director:
This is in response to your memo dated May 7, 2015, forwarding the Application for Further Review (“AFR”) of Protest No. 4601-14-102161, which was filed by counsel on December 30, 2014, on behalf of Uniqlo USA, LLC (“Protestant”). The Protest concerns the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of one style of men’s V-neck sweaters.
On July 25, 2013, the Protestant entered on entry number XXX-XXXX533-4 the men’s V-neck sweaters identified as item number 078258(34-4), as cashmere sweaters, under subheading 6110.12.1010, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of Kashmir (cashmere) goats: Wholly of cashmere: Sweaters: Men’s or boys’.” On July 7, 2014, U.S. Customs and Border Protection (“CBP”) liquidated the men’s V-neck sweaters as wool sweaters (not cashmere) under subheading 6110.11.0015, HTSUSA, which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: Sweaters: Men’s.”
The Protestant timely filed a protest against CBP’s tariff classification and liquidation of the subject merchandise and claims that the merchandise should be classified as entered. The Protest satisfies the criteria for AFR because it alleges that the decision against which the protest was filed involves questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs courts. 19 CFR § 174.24(b).
After the AFR was forwarded to our office, the port received a copy of CBP Laboratory Report number NY20140513A, which indicates that a sample described as “a green V-neck weft knitted sweater Size L composed wholly of wool yarns” analyzed by the laboratory was “composed predominantly of cashmere.” CBP Laboratory Report number NY20140513A concerns a sample taken from entry number XXX-XXXX778-4; however, based on CBP Form 6445, which was submitted by the port, we have determined that entry number XXX-XXXX778-4 and entry number XXX-XXXX533-4 contained the same style sweater. Our determination is further confirmed by the style numbers, descriptions, and prices provided on the CBP Form 7501s and invoices associated with the two entries. Based on CBP Laboratory Report number NY20140513A, we find that the subject merchandise should be classified under subheading 6110.12.1010, HTSUSA.
You may GRANT the protest.
We are administratively closing our file and returning the Protest to you for your disposition. You may provide a copy of this letter to the Protestant. If you require further information, please contact Parisa J. Ghazi of my staff at 202-325-0272.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division