CLA-2-61:OT:RR:NC:N3:359
Ms. Darlene Elmblad
Acushnet Company
333 Bridge Street
P.O. Box 965
Fairhaven, MA 02719-0965
RE: The tariff classification of a woman’s cardigan and blouse from China
Dear Ms. Elmblad:
In your letter dated September 22, 2015, you requested a tariff classification ruling. As requested, your samples will be returned.
Acushnet number 27156, is a woman’s cut and sewn cardigan constructed from 83% nylon and 17% 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 cardigan features a self-fabric stand-up collar, long hemmed sleeves, a full front opening with a zipper closure, two front vertical pockets with zipper closures at the waist, the letters “FJ” embroidered on the upper back panel, and a loose fitting hemmed bottom. The garment extends to below the waist and will be sold in four other styles: 27150-black, 27151-white, 27155-vioilet and 27149-aqua.
You refer to the cardigan as a jacket classifiable in heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan in heading 6110, HTSUS.
The submitted sample, Acushnet number 27130 is a woman’s shirt constructed from 83% nylon and 17% spandex knit fabric. The garment features a stand-up collar, a partial front opening with a zipper closure, an embroidered “FJ” logo at the nape of the neck, and long hemmed sleeves with a thumb hole. The hemmed garment extends below the waist and is slightly longer at the back. The garment has at least 10 or more stitches per linear centimeter measured in both directions.
In your letter, you suggest classification of Acushnet number 27130 as an outerwear garment under heading 6102, HTSUS. This garment lacks a full front opening and features a partial front opening with zipper closure, which is classifiable under heading 6106, HTSUS.
The applicable subheading for Acushnet number 27156 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 rate will be 32 percent ad valorem.
The applicable subheading for Acushnet number 27130 will be 6106.20.2010, HTSUS, which provides for Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s. 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 Orsat via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division