CLA-2-61:OT:RR:NC:WA:356
Ms. Maya Kessler
Eddie Bauer, Inc.
10401 NE 8th Street, Ste. 500
Bellevue, WA 98004
RE: The tariff classification of men’s knit garments from China and Macau.
Dear Ms. Kessler:
In your letter dated April 21, 2009, you requested a tariff classification ruling. As requested, your samples will be returned.
Item 033-7927, in regular sizes, is a men’s jacket constructed from 70% cotton, 30% polyester, finely knit fabric that is napped on the inside surface. Item 033-7927 has a self-fabric hood with a drawstring and a lining of waffle knit fabric; a full front opening with a zippered closure; long sleeves with rib knit cuffs; pouch pockets below the waist; and a close fitting rib knit bottom. You state that you will import the same garment in men’s tall sizes as Item 033-7928.
Item 033-8021, in regular sizes, is a men’s sweater-like-cardigan, constructed from 100% polyester, finely knit pile fabric that is napped on the inside surface. The fabric measures 10 stitches per two centimeters counted in the horizontal direction. Item 033-8021 has a self-fabric stand-up collar; a full front opening with a zippered closure; long, raglan sleeves; zippered side entry pockets below the waist; and a straight, loose fitting bottom. You state that you will import the same garment in men’s tall sizes as Item 033-8022.
Although you indicated that you believe Items 033-9727 and 033-9728 are classifiable in HTSUS 6110.20.2069, the garment has the styling and features of a jacket that will be worn to provide protection against the elements. Consequently, the applicable subheading for Items 033-7927 and 033-7928 will be 6101.20.0010, Harmonized Tariff Schedule of the United States, (HTS), which provides for: men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, knitted or crocheted: other than those of heading 6103: of cotton: men’s. The rate of duty is 15.9% ad valorem.
The applicable subheading for Items 033-8021 and 033-8022 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division