CLA-2-61:OT:RR:NC:N3:359
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of a women’s knit blazer from Vietnam
Dear: Ms. Hubbard:
In your letter dated May 3, 2022, you requested a tariff classification for a women’s knit blazer. As requested, your sample will not be returned.
Style PPK #339382 is a women’s cardigan style garment constructed from 62 percent cotton and 38 percent polyester 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 set-in shirt collar; a full front opening with a one snap closure at the collar; a full front zipper closure with a self-fabric placket; long sleeves with hemmed cuffs; two patch pockets with flap covers (one on either side) and a self-fabric banded bottom that reaches to the waist.
The applicable subheading for style PPK #339382 will be 6110.20.2079 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Women’s: Of cotton: Other: Other: 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division