The tariff classification of two women’s cardigans from China

N259568 December 19, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Robert T. Stack, Esq. Tompkins & Davidson, LLP 5 Hanover Square 15th Floor New York, NY 10004 RE: The tariff classification of two women’s cardigans from China Dear Mr. Stack: In your letter dated November 20, 2014, you requested a tariff classification ruling on behalf of your client, Macy’s Merchandising Group, Inc.. As requested, your samples will be returned. Style 5X004 is a woman’s tailored cardigan constructed from 60% rayon 35% nylon and 5% spandex knit fabric. The outer surface of the cardigan’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a stand up collar; epaulettes; long sleeves with self-ending cuffs; two front inset pockets; eight large buttons, on either side of a full front opening with a zipper closure, and a hemmed bottom. The cardigan extends to below the waist. Style 52001 is a woman’s tailored cardigan constructed from 60% rayon 35% nylon and 5% spandex knit fabric. The outer surface of the cardigan’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features a fold-over collar, a front yoke, epaulettes, long hemmed sleeves with five button closures, two front patch pockets with flaps having a single button closure; six large buttons with embroidered buttonholes, on either side of a full front opening with a zipper closure, a faux belt at the back waist, and a hemmed bottom. The cardigan extends to below the waist. You requested classification of heading 6114, Harmonized Tariff Schedule of the United States (HTSUS) for the two submitted samples. The garments have construction features of a cardigan which is more specifically provided for in heading 6110 HTSUS. The cardigans provide sufficient coverage. Consequently, the applicable subheading for style 5X004 and style 52001 will be 6110.30.3059 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other: Other: Other: Women’s and 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 M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division