CLA-2-61:OT:RR:NC:N3:359
Ms. Katrina Bell
Zip Us In Limited
The Old White House, Bickton Fordingbridge SP6 2HA United Kingdom
RE: The tariff classification of a women’s cardigan and a jacket expander panel from Turkey
Dear Ms. Bell:
In your letter dated October 3, 2023, you requested a tariff classification for a women’s cardigan and a jacket expander panel.
Style CARGL is a women’s cardigan-style garment constructed from 100 percent Tencel 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 shawl collar extending down to the bottom of the front panel, long sleeves with rib knit endings and a rib knit bottom that extends to below the waist.
Style SVP001, Zip Us In Jacket Expander Panel, is a clothing accessory for outerwear. The accessory is constructed from 100 percent polyester knit fabric. The panel measures approximately 24 ½ inches in length and 11 ½ inches at its widest point. It features metal zipper teeth runs the length of each side and two drawstring pulls. The panel zips into a jacket or coat to extend the size of the garment.
The applicable subheading for style CARGL will be 6110.30.3059 Harmonized Tariff schedule of the United States (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 and girls: Other. The rate of duty will be 32 percent ad valorem.
The applicable subheading for style SV001 will be 6117.80.9540, HTSUS, which provides for Other made-up clothing accessories, knitted or crocheted… Other accessories: Other: Other, Of man-made fibers: Other. The rate of duty will be 14.6 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division