CLA-2-61:OT:RR:NC:N3:356
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a men’s sweater from China.
Dear Ms. Orzol:
In your letter dated April 14, 2014, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 00SDUV-K-ILAN is a men’s sweater constructed from a bonded fabric consisting of an inner and outer layer of 50% acrylic, 50% wool, double knit fabric that are bonded to a double layer of mélange jersey knit fabric. The bonding material is not visible in cross section. The fabric measures 5 stitches per two centimeters counted in the horizontal direction. Style 00SDUV-K-ILAN features a full front opening with four button closures; four non-functional buttons on the left side front; a notched collar with lapels and a woven fabric underside; buttoned epaulets on the shoulders; long sleeves with buttoned epaulets; slant side pockets; a single button closure at the inside top left; a back vent; and an unfinished bottom.
As Style 00SDUV-K-ILAN is said to be constructed from a blend of 50% acrylic, 50% wool fibers, no textile material predominates by weight. Therefore, following note 2 (A) of Section XI, the garment will be classified in the heading that occurs last in numerical order among those which equally merit consideration. At the time of entry, Customs may verify the actual fiber content of Style 00SDUV-K-ILAN. If the fiber content differs from that indicated in your letter, the tariff classification may change from the information indicated below.
Consequently, the applicable subheading for Style 00SDUV-K-ILAN will be 6110.30.1510, 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: containing 23 percent or more by weight of wool or fine animal hair…sweaters: men’s or boys’. The rate of duty is 17% 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 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division