CLA-2-61:OT:RR:NC:N3:359
Ms. Cherry Poulicakos
The TJX Companies, Inc.
300 Value Way
Marlborough, MA 01752
RE: The tariff classification of three women’s garments from China
Dear Ms. Poulicakos:
In your letter dated March 27, 2015, you requested a tariff classification ruling. As requested, your samples will be returned.
Style AS06874 is a woman’s cardigan constructed from 50% wool, 33% polyester, and 17% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or more stitches per two centimeters counted in the direction that the stitches were formed. The garment features an oversized shawl collar, a full front opening with two button closures below the neckline, long hemmed sleeves, two inset pockets at the waist, and a straight hemmed bottom. The cardigan extends from the shoulders to the mid-thigh. Style AS06874 possesses the construction and styling features of a sweater-like cardigan of Heading 6110, Harmonized Tariff Schedule of the United States (HTSUS).
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Section XI, Note (2) A, HTSUS noted.
Therefore, since Style AS06874 is a blend of 50% wool and a blend of man-made fibers which equal 50%, the garment will be classified under the provision that occurs last. In this case, it is the man-made fibers.
At the statistical level, in order to determine whether the garment is “subject to restraints” each type of fiber is considered separately. Section XI, Statistical Notes 2 (c), HTSUS, referenced.
Style AS06989 is a woman’s cardigan constructed from 47% wool, 36% polyester, and 17% acrylic knit fabric. The outer surface of the garment’s fabric measures nine or more stitches per two centimeters counted in the direction that the stitches were formed. The garment features an oversized shawl collar, a full front opening with a metal clasp closure below the left shoulder, long hemmed sleeves, two inset pockets at the waist, and a straight hemmed bottom. The cardigan extends from the shoulders to the mid-thigh. Style AS06989 possesses the construction and styling features of a sweater-like cardigan of Heading 6110, HTSUS.
The applicable subheading for styles AS06874 and AS06989 will be 6110.30.1560, HTSUS which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.) : Of man-made fibers: other: containing 23 percent or more by weight of wool or fine animal hair: other: women’s. The rate of duty will be 17 percent ad valorem.
Style AS06875 is a woman’s sleeveless cape that is constructed from 100% wool knit fabric and extends below the waist. The garment is worn for warmth and protection from the weather. It covers the shoulders, the back, the front and the arms. The sides are open with the exception of a button closure that may simulate a sleeve. The cape features a full front opening with no means of closure.
You requested classification of style AS06875 under subheading 6117.10.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, the features and cut of style AS06875 are similar to garments of heading 6102, HTSUS.
Consequently, the applicable subheading for the style AS06875 will be 6102.10.0000, 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 wool or fine animal hair. The rate of duty will be $0.559 per kilogram plus 16.4 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 M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division