CLA-2-61:OT:RR:NC:N3:357
Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of woven and knit garments from Vietnam or Egypt
Dear Ms. Cecil:
In your letter dated May 21, 2024, you requested a tariff classification ruling on behalf of your client, Careismatic Brands Inc. The samples will be returned.
Style CK359A is a men's cardigan-style garment constructed from 100% polyester woven fabric. The garment features a full front opening with a zippered closure that extends to the top of a self-fabric stand-up collar; long sleeves with elasticized cuffs; side entry pockets below the waist; and a straight, hemmed bottom.
Style HH300F is a women's jacket constructed from a 56% polyester, 39% cotton, 5% spandex knit fabric. The garment features a full front opening with a two-way zippered closure that extends to the top of a stand-up collar; long, raglan sleeves with ribbed knit cuffs; and a ribbed knit bottom. The garment also contains pockets below the waist and three interior pockets.
Style CK390 is a women's cardigan-style garment constructed from two different knit fabrics, an 86% nylon, 14% spandex knit fabric and an 88% polyester, 12% spandex knit mesh fabric. The sleeve inset and the upper center back are constructed from the polyester spandex mesh fabric. The balance of the garment is constructed from the nylon spandex 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 is multi paneled and features a full front opening with a zippered closure that extends to the top of a stand-up collar; long, hemmed raglan sleeves; side entry pockets below the waist; and a hemmed, shirt-tail bottom that reaches the waist.
Style IN337A is a women's knit cardigan-style garment constructed from 86% nylon, 14% spandex knit fabric. The side panels, bottom sleeves, and underside of the bottom sleeves are overlaid with 88% polyester, 12% spandex knit mesh 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 is multi paneled and features a full front opening with a zippered closure that extends to the top of a stand-up collar; long, hemmed, raglan sleeves with thumbholes; side entry pockets below the waist; and a straight, hemmed bottom that reaches the waist.
Style IN510 is a men's jacket constructed from knit and woven fabric components. The back panel consists of three components. The center of the back panel is constructed from 91% polyester, 9% spandex woven fabric. The left and right back panel components are constructed from 100% polyester knit fabric bonded to a 100% polyester knit pile fabric. The back yoke consists of one panel, constructed from the polyester bonded knit pile fabric, which has been overlaid in the center with the polyester spandex woven fabric and finished with flatlock seams. The front panels are constructed from the polyester bonded knit pile fabric. The upper third of the front left panel is overlaid with the woven polyester spandex fabric to form a zippered chest pocket. The 100% polyester bonded knit pile fabric imparts the essential character.
Style IN510 features a full front opening with a zippered closure that extends to the top of a stand-up collar, long sleeves bound with elastic binding tape, and a hemmed bottom. The garment also contains side seam pockets, a zippered chest pocket, and unsecured pockets inside the front panels.
In your letter, you suggest styles CK359A, CK390, and IN337A should be classified as outerwear under headings 6102 or 6201, Harmonized Tariff Schedule of the United States (HTSUS), depending on gender and construction. We find the features and styling for these styles do not support a finding they are designed to fit over all other garments for protection against the weather.
The applicable subheading for Style CK359A will be 6211.33.9058, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6201. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style HH300F will be 6102.30.2010, HTSUS, which provides for: Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other Women's. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for style CK390 and IN337A 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 style IN510 will be 6101.30.2010, HTSUS, which provides for: Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men's. 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.
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 the 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 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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division