CLA-2-61:OT:RR:NC:N3:359
Ms. Denise Smalls
Kohl’s
1400 Broadway
20th Floor
New York, NY 10018
RE: The tariff classification of a woman’s cardigan from Cambodia
Dear Ms. Smalls:
In your letter dated May 12, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
Style ACF13601 is a woman’s cut and sewn cardigan constructed from 95% polyester and 5% spandex knit fabric. The outer surface of the garment’s fabric measures more than two centimeters counted in the direction that the stitches were formed. The cardigan features a fully lined piece constructed hood with a drawstring, a “Fila” heat seal logo on the upper left front panel and lower back panel, and polyester mesh fabric inserts on the sides and back panel. Additional features include long raglan sleeves with contrasting color inserts and thumbhole cuffs, a full front opening with zipper closure, two vertical hand warmer patch pockets, and a loose fitting self-fabric banded bottom. The garment extends to below the waist.
You suggested classification in Heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). The loose fitting bottom of the cardigan would not provide sufficient protection against the elements to warrant classification as such. The cardigan has features common to garments of Heading 6110, HTSUS.
Consequently, the applicable subheading for style ACF13601 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 (con.): Other (con.): Other (con.): 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 Renée M. Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division