CLA-2-61:OT:RR:NC:N3:358
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway 11th Floor
New York, NY 10003
RE: The tariff classification of infant and girls’ knit garments from China
Dear Ms. Lee:
In your letter dated August 15, 2014 you requested a tariff classification ruling. As requested, the samples will be returned to you.
Style D289655 is an infant’s sweater constructed from 40 percent polyacrylic, 36 percent alpaca, 14 percent merino wool and 10 percent nylon knit fabric. The outer surface of the sweater has fewer than nine stitches per 2 centimeters in the direction the stitches were formed. The sweater has a round hemmed neckline with an opening on the left shoulder secured by a two button closure, long sleeves with turned-up cuffs and a hemmed bottom. The item will be imported in infants’ sizes 0-24 months.
Style D289696 is an infant boy’s sweater-like cardigan constructed from 40 percent wool, 35 percent nylon and 25 percent viscose knit fabric. The cardigan features a full front opening with a zipper closure, long raglan sleeves with rib-knit cuffs, a round neckline with a rib-knit stand-up collar and a rib-knit bottom that extends below the waist. The item will be imported in infants’ sizes 0-24 months.
Style D272910 is a girl’s cardigan. The two front panels of the cardigan consist of a 50 percent modacrylic and 50 percent acrylic pile knit, faux fur, fabric. The collar, sleeves, waistband and back panel are constructed from 100 percent wool knit fabric measuring less than nine stitches per 2 centimeters in the direction the stitches were formed. The cardigan extends to below the waist and features a rib-knit crew neck, a full front opening secured with six buttons, a rib knit placket, long raglan sleeves with rib-knit endings and a rib knit bottom band. The item will be imported in girls’ sizes 2T-16.
Due to the fact that style D289655 is stated to be constructed from a 50 percent synthetic/50 percent wool or fine animal hair blend, the garment is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The garment will be classified as if it consisted wholly of that one textile material which is covered by the heading that occurs last in numerical order among those, which equally merit consideration. Garments which are claimed to be constructed from such blends are subject, upon importation, to laboratory analysis by U.S. Customs and Border Protection to verify the actual weight of the component fibers. Please be advised that a slight variation from the above stated fiber content may affect the classification.
The applicable subheading for style D289655 will be 6111.90.0510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of other textile materials: Of wool or fine animal hair: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles.” The rate of duty will be 13.6 percent ad valorem.
With respect to Style D289696, following both Chapter 54 Note 1 and Section XI Note 2, the weights of both the synthetic (35 percent nylon) and artificial (25 percent viscose) fibers are combined when classifying mixed fiber fabric. When the article to be classified is a garment and not a fabric, the rule in Section X1 Subheading Note 2(A) governs. Thus, when aggregated the man-made fibers (synthetic and artificial) predominate over the wool fibers and since the synthetic fibers predominate over the artificial fibers, the cardigan is classified as "Of synthetic fibers". See precedent Headquarters Ruling 081308 dated December 1, 1988.
The applicable subheading for style D289696 will be 6111.30.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, except those imported as parts of sets.” The rate of duty will be 30 percent ad valorem.
As noted above, style D272910 is made up of different fabrics; a knit pile fabric of synthetic fiber, a wool jersey knit and a wool rib knit. Such garments are considered a composite good, with the classification determined by the material that provides the essential character. In this case, the wool knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character.
The applicable subheading for Style D272910 will be 6110.19.0040, 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: Other: Sweaters: Girls’.” The rate of duty will be 16 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division