CLA-2-61:OT:RR:NC:N3:356
Ms. Maureen Metzinger
Lord and Taylor LLC
424 Fifth Avenue
New York, NY 10018
RE: The tariff classification of men’s and women’s sweaters from China.
Dear Ms. Metzinger:
In your letter dated March 11, 2011, you requested a tariff classification ruling. As requested, your samples will be returned.
Style B1F1SR2206 is a men’s sweater constructed from 100% lamb’s wool, jersey knit fabric that measures 4 stitches per 2 centimeters counted in the horizontal direction. The sweater has a rib knit turtleneck collar, a full front opening with a zippered closure, long sleeves with rib knit cuffs, rib knit elbow patches, two patch pockets below the waist, and a straight bottom.
Style C1F1SR0555 is a woman’s long sleeve cardigan-styled sweater that is constructed from 70% wool 30% cashmere jersey fabric. The outer surface of the jersey fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. The garment features a full front opening with a 6 button closure, a large foldover collar made of a 2 x 2 ribbed knit fabric, two patch pockets at the lower front panels, and a straight garment bottom. The garment has a matching 1 x 1 ribbed knit belt that is threaded thought 4 belt loops at the waist area. A 2 x 2 ribbed knit fabric comprises the placket, and is also found at the self-start garment bottom, self-start sleeve endings, and at the self-start top of the pocket opening . The garment extends from the shoulders to just above the knee area.
The sweater and belt are considered to be composite goods, under the General Rules of Interpretation (GRI) 3(b). As such, they are classified as a unit under one tariff number. The essential character of Style C1F1SR0555 is imparted by the sweater.
The applicable subheading for Style B1F1SR2206 will be 6110.11.0015, Harmonized Tariff Schedule of the United States, (HTSUS), 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 rate of duty will be 16% ad valorem.
The applicable subheading for the Style C1F1SR0555 sweater and belt will be 6110.11.0030, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of wool or fine animal hair: Of wool: sweaters: women’s. The duty rate will be 16% 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 the 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