CLA-2-61:OT:RR:NC:3:359
Ms. Kathleen Root
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a woman’s cardigan and pullover from China.
Dear Ms. Root:
In your letter dated December 30, 2010 you requested a classification ruling on behalf of your client Thoughts Embellished Inc. As requested, your sample is being returned to you.
The submitted sample, style A213312, is comprised of a woman’s 95% cotton and 5% spandex French terry knit cardigan and a 95% cotton and 5% spandex jersey knit pullover. The outer surface of the cardigan measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan features a hood that can be tightened by means of a drawstring, faux rhinestones glued on the front panels, long sleeves with rib knit cuffs, a full front opening with a zipper closure, kangaroo patch pockets on the front panels, and a loose-fitting rib knit bottom. The outer surface of the pullover measures more than nine stitches per two centimeters in the direction that the stitches were formed. The pullover features short hemmed sleeves, a u-shaped front neckline, glued on faux rhinestones surround the front panel neckline, and a straight hemmed garment bottom with side vents. The garment extends to below the waist.
The applicable subheading for the cardigan and pullover of style A213312 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The duty rate will be 16.5 percent 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 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 Francine Vivona-Brock at 646-733-3049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division