The tariff classification of a woman’s cardigan from China

N255681 August 19, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Chioccola: In your letter dated July 24, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style SC7539, is a woman’s cardigan constructed from two different fabrics. The cardigan features a front and back yoke , a detachable self-fabric hood with a toggle drawstring closure, vertical pockets at the waist area, long sleeves with inserts at the elbows, self-fabric cuffs, a full front opening with a zipper closure and a curved loose-fitting hemmed bottom. The garment extends from the shoulder to below the waist. The front and back yokes and the inserts are constructed from 100% polyester woven fabric. The front and rear panels, the detachable hood and the long sleeves are constructed from 100% polyester knit fabric. As noted, the garment is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that provides the essential character. The knit fabric, which is more than 60 percent of the surface area of the cardigan, provides the essential character. Therefore, the garment is considered to be of knit construction. In your ruling request, style SC7539 was identified as a jacket; however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such and is more specially provided for in subheading 6110. The applicable subheading for style SC7539 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: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32% 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 http://www.usitc.gov/tata/hts/. 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, Gwenn Klein Kirschner Director National Commodity Specialist Division