CLA-2-61:OT:RR:NC:N3:359
Ms. Rikki Thomas Martin
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a women’s cardigan and women’s trousers from China
Dear Ms. Thomas-Martin:
In your letter dated May 13, 2019, you requested a tariff classification. As requested, your samples will be returned.
Model F19049-KS, Akilah Set consists of 2 garments; a women’s cardigan style garment and a pair of women’s trousers.
The cardigan is constructed from 100 percent polyester velour 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 cardigan features a self-fabric hood without closure, a full front opening with a zipper closure having a chain with an interwoven ribbon embellishment on either side; exposed shoulders (cold shoulder effect), long hemmed sleeves with a chain and interwoven ribbon embellishment extending down both sleeves; two curved pockets (one on either side) and a ribbed knit straight loose fitting bottom reaching to below the waist.
The women’s pant of model F19049-KS is constructed from 100 percent polyester velour knit fabric. The garment features a 2½ inch rib knit elasticized waistband, a front outside drawstring closure, two functional front slant pockets, and a chain with an interwoven ribbon embellishment extending down the length of the out seam ending at the hemmed leg openings.
You suggest classification in subheadings 6104.23.0032; 6104.23.0036; and 6114.30.1020 Harmonized Tariff Schedule of the United States (HTSUS). The garments do not meet the qualifications of garments classified as Ensembles in 6104.23.0032; 6104.23.0036, HTSUS. The cardigan has characteristics common to articles in heading 6110, HTSUS. The trousers are specifically provided for in heading 6104, HTSUS.
Consequently, the applicable subheading for the cardigan of model F19049-KS, Akilah Set 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: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for the pant of model F19049-KS, Akilah Set will be 6104.63.2011, HTSUS, which provides for Women’s or girls’ trousers, knitted or crocheted: Of synthetic fibers: Other: Trousers and breeches: Women’s: Other. The rate of duty will be 28.2 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