CLA-2-61:OT:RR:NC:N3:359
Ms. Denise Smalls
Kohl’s
1400 Broadway – 20th Floor
New York, NY10018
RE: The tariff classification of a woman’s jacket and cardigan from Vietnam
Dear Ms. Smalls:
In your letter dated July 16, 2014, you requested a tariff classification ruling. As requested, your samples will be returned.
Style WJCB15705RSD, is a woman’s jacket constructed from 85% cotton and 15% polyester velour knit fabric. The jacket features a hood with a drawstring closure, inset pockets at the waist, long sleeves with rib knit cuffs, a full front zipper closure and a tight fitting rib knit bottom. The garment extends to below the waist. The long sleeves with tight fitting rib knit cuffs and the tight fitting rib knit bottom would provide sufficient protection against the elements and warrants classification as a jacket of heading 6102, Harmonized Tariff Schedule of the United States, (HTSUS).
Style WJCR440007SD, is a woman’s cut and sewn “Juicy Couture” label cardigan constructed from 90% polyester and 10% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a rib knit collar, long sleeves with rib knit endings, vertical inset pockets at the waist, a full front zipper closure and a loose fitting rib knit bottom. The garment extends to below the waist. The loose fitting bottom would not provide sufficient protection against the elements to warrant classification as a garment of heading 6102, HTSUS. Style WJCR440007SD is properly classified as a cardigan of heading 6110, HTSUS.
The applicable subheading for style WJCB15705RSD will be 6102.20.0010, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of cotton: Women’s. The rate of duty will be 15.9 percent ad valorem.
The applicable heading for style WJCR440007SD will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 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 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 Renee Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division