CLA-2-61:OT:RR:NC:N3:359
Ms. Jamie Lin
HMS Productions Inc.
250 West 39th Street
New York, NY 10018
RE: The tariff classification of four women’s garments from China
Dear Ms. Lin:
In your letter dated October 27, 2017, you requested a tariff classification ruling. As requested, your samples will be returned.
Style #8103497R, is a woman’s cardigan constructed from 60 percent polyester and 40 percent cotton jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a self-fabric hood with a drawstring, a full front opening with a zipper closure, long raglan sleeves with metal grommets decorating down the sleeve to the rib knit cuffs, and a loose-fitting hemmed bottom extending to below the waist.
Style #8102439LS, is a woman’s cardigan constructed from 50 percent viscose, 46 percent polyester, and 4 percent spandex jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a self-fabric hood with no means of closure, a full front opening with a zipper closure, two front pockets at the waist, long sleeves with rib knit cuffs, and a loose-fitting hemmed bottom extending to below the waist.
Style #8102833, is a woman’s cardigan constructed from 55 percent rayon, 25 percent polyester, and 20 percent nylon jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a rib-knit crew neckline, a full front opening with a metal ring zipper closure, long raglan sleeves decorated with metal gromments, rib-knit cuffs, two vertical welt pockets with rib-knit finishing at the waist, and a loose-fitting hemmed bottom extending to below the waist.
Style #8103102, is a woman’s cardigan constructed from 100 percent cotton jersey knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The garment features a self-fabric hood with a drawstring, full front opening with a zipper closure, two front pockets at the waist, long hemmed sleeves, and a loose-fitting hemmed bottom extending to below the waist.
In your ruling request style #’s 8103497R, 8102439LS, 8102833, and 8103102 were identified as jackets; however, the loose fitting bottoms of the garments do not provide sufficient protection against the elements to warrant classification as such. The garments have features of a cardigan and are properly classified under heading 6110, Harmonized Tarrif Schedule of the United States (HTSUS).
The applicable subheading for style #’s 8103497R, 8102439LS, 8102833 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: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style # 8103102 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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 Renee Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division