CLA-2-61:OT:RR:NC:N3:359
Ms. Maureen Metzinger
Lord and Taylor LLC
424 5th Avenue
NY, NY 10018
RE: The tariff classification of a women’s garment from China
Dear Ms. Metzinger:
In your letter dated April 12, 2011, you requested a tariff classification ruling. The submitted sample will be returned as per your request.
Style K3F1SR3012 is a women’s cardigan that is constructed from a 100% wool reverse jersey fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a rounded front neckline, a full front opening with 7 exposed hook and eye closures, a self-fabric modified-ruffled trim which extends down the outer edge openings of the front panels and also across the bottom of the front panels, long sleeves, and a straight garment bottom. The ruffled trim, sleeve endings, and garment bottom have cut, unfinished edges. Overlock stitching is found on the underside neckline and placket seams. The garment extends to below the waist. You have indicated the garment will also be available representing different size ranges as styles K1F1SR3012 and K2F1SR3012.
The garment lacks the structured styling and tailoring associated with suit-type jackets. The garment exhibits the construction and styling features of a sweater-like cardigan classifiable under Heading 6110. Therefore, the reserve jersey wool garment is properly classified under 6110.19.0080, HTSUS.
The applicable subheading for the garment will be 6110.19.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of wool or fine animal hair: Other . . . Other: Women’s or girls’. 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 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division