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 woman’s garments from China
Dear Ms. Metzinger:
In your letter dated March 19, 2012, you requested a tariff classification ruling. The submitted samples are being returned as per your request.
Style C1F2SR0970 is a woman’s “Lord & Taylor” label cardigan that is constructed of 100% cashmere 1 x 1 ribbed knit fabric. The fabric measures more than nine stitches per two centimeters counted in the horizontal direction. The garment features a rounded front neckline with a self-fabric neckband, a full front opening with one hook and eye closure at the neckline, three quarter length sleeves, and a straight garment bottom. Faux jewels are sewn on the outer surface edges of the front panel, the garment bottom, and the sleeve ending. A woven fabric measuring approximately 1-3/4 inches wide is sewn on the underside edges of the cardigan supporting the replacement of the faux jewels. The garment extends to below the waist. As discussed, the garment exceeds the sweater stitch count requirement of Statistical Note 3 to Chapter 61, therefore, the garment is properly classified as an other cardigan of Heading 6110.
Style C1F2SR0907 is a woman’s knit shrug. The shrug is constructed from 100 percent cashmere knit fabric. The abbreviated garment has a back that extends approximately 17 inches and has long sleeves. The garment has essentially no front coverage. As discussed, the garment is precluded from classification under Heading 6110 due to insufficient upper body coverage.
The applicable subheading for style C1F2SR0970 will be 6110.12.1060, 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 Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The duty rate will be 4% ad valorem.
The applicable subheading for Style C1F2SR0907 will be 6114.90.0570, HTSUS, which provides for Other garments, knitted or crocheted of wool or fine animal hair, Other: Women’s or girls’. The rate of duty will be 12% 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,
Thomas J. Russo
Director
National Commodity Specialist Division