CLA-2-61:OT:RR:NC:N3:356
Ms. Anh Halliburton
Design Resources, Inc.
7007 College Boulevard
Suite 700
Overland Park, KS 66211
RE: The tariff classification of a men’s cardigan from China
Dear Ms. Halliburton:
In your letter dated July 21, 2017, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis. The sample garment was destroyed during this analysis and will not be returned.
The submitted sample, Style J17-00014, is a men’s cardigan constructed from a bonded fabric consisting of an outer layer of 100% polyester, knit fabric that measures 16 stitches per two centimeters counted in the horizontal direction, a middle layer of polyurethane film, and an inner layer of 100% polyester, microfleece knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction and is brushed on its inner surface. The polyurethane film is not visible in cross section. Style J17-00014 has a self fabric stand-up collar bordered with elasticized edging, a full front opening with a storm flap and a zippered closure, a zippered pocket on the right chest, long sleeves with elasticized edging on the cuffs, zippered side entry pockets below the waist, mesh knit pocket bags, a small heat seal logo on the bottom right front panel, and a hemmed bottom with a curved tail.
The sample garment lacks the character of an outerwear jacket. The styling, cut, and features do not support a finding that this item is an outerwear jacket that is designed for wear over all other clothing for protection against the weather.
U.S. Customs and Border Protection laboratory analysis has determined that the inner surface of Style J17-00014 is of weft knit sinker loop pile construction. Following Chapter 60, Note 1(c), Harmonized Tariff Schedule of the United States (HTSUS), classification is determined by the knit pile component of a laminated or bonded fabric, regardless of whether the knit pile component is used as the inside or the outside surface of the fabric.
You state in your letter that Style J17-00014 is water resistant. However, the garment cannot be classified as water resistant because there are no provisions for water resistant knitted garments in the tariff schedule.
Consequently, the applicable subheading for Style J17-00014 will be 6110.30.3053, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 Maryalice Nowak at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division