CLA-2-61:OT:RR:NC:N3:359
Ms. Elizabeth Orzol
Diesel USA, Inc.
220 West 19th Street
New York, NY 10011
RE: The tariff classification of a woman’s sweater from China
Dear Ms. Orzol:
In your letter dated May 22, 2015, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 00SNKM-M-ASPIC is a woman’s sweater constructed from two different fabrics. The main portion of the sleeves, front and back panels are constructed from 90% wool and 10% nylon slub knit fabric. The outer surface of the garment’s fabric measures 1.5 inches per two centimeters counted in the direction that the stitches were formed. Throughout portions of the sleeves, front and back panels are inserts of faux fur constructed from 37% mod-acrylic, 55% acrylic and 8% polyester high pile knit with a textile backing of 100% polyester knit fabric.
The garment features a full front opening trimmed with faux fur, a metal safety pin for closure, long sleeves without cuffs, and a straight self-fabric bottom.
Garments consisting of different fabrics are considered to be composite goods with the classification determined by that fabric that imparts the essential character, General Rules of Interpretation (GRI) 3. b., Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the slub knit fabric imparts the essential character. In reference to Chapter 61 Statistical Note 3, (HTSUS), the cardigan has the stitch count of a sweater.
As such, the applicable subheading for style 00SNKM-M-ASPIC will be 6110.19.0030 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of wool or fine animal hair (con.): Other: Sweaters: Women’s. 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 Renée M. Orsat at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division