The tariff classification of two cardigans from China

N256909 September 26, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6110.30.3059 Ms. Peggy O’Brien Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of two cardigans from China Dear Ms. O’Brien: In your letter dated August 4, 2014 you requested a tariff classification ruling. As requested, your samples will be returned. Item number 845042, identified in your ruling request as a “Spiderman Hoodie”, is a men’s cut and sewn cardigan constructed from 100% polyester finely knit fabric that is brushed on the inner surface.   The fabric measures 21 stitches per two centimeters counted in the horizontal direction.  The cardigan features a self-fabric hood with a contrasting print lining and no means of closure, a contrasting spider design at the center of the front panels, and contrasting color inserts at each side of the front panels and the undersleeves. Additional features include long sleeves with loose fitting self-fabric cuffs, a full front zipper closure, a back yoke, a contrasting color back panel with a contrasting color spider patch logo sewn at the center, and a loose fitting self-fabric bottom. The garment extends to below the waist. Item number 845039, identified in your ruling request as a “Spidergirl Hoodie”, is a woman’s cut and sewn cardigan constructed from 100% polyester finely knit fabric that is brushed on the inner surface. The fabric measures 21 stitches per two centimeters counted in the horizontal direction. The cardigan features a self-fabric hood with a contrasting print lining and no means of closure, a contrasting spider design at the center of the front panels and contrasting color inserts at each side of the front panels and the undersleeves. Additional features include long sleeves with loose fitting self-fabric cuffs, a full front zipper closure and a loose fitting self-fabric bottom. The garment extends to below the waist. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. The applicable subheading for item number 845042 will be 6110.30.3053, 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: Men’s or boys’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for item number 845039 will be 6110.30.3059, 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 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 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