CLA-2-61:OT:RR:NC:N3:359
Ms. Eileen Family
QVC
1200 Wilson Drive
Studio Park
West Chester, PA 19380-4262
RE: The tariff classification of a woman’s cardigan from China
Dear Ms. Family:
In your letter dated September 2, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Item A286345 is a woman’s cardigan constructed from 96% nylon and 4% spandex openwork knit fabric which prevents counting stitches in the direction the stitches were formed. The garment features a stand up collar, long hemmed sleeves, a full front opening with a zipper closure, and a loose hemmed bottom. The cardigan extends to below the waist.
Although you suggest classification under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls” overoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of Heading 6104: Of man-made fibers: Other: Other: Women’s, the garment does not have sufficient outerwear features for classification as a jacket.
Consequently, the applicable subheading for Item A286345 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: 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 https://hts.usitc.gov/current.
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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division