The tariff classification of a woman’s cardigan style garment from China

N264048 May 19, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Ann Garyn Chico’s FAS, Inc. 11215 Metro Parkway Building 4 Fort Myers, FL 33966 RE: The tariff classification of a woman’s cardigan style garment from China Dear Ms. Garyn, In your letter dated April 9, 2015 and received by this office on April 22, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 24-0683 is a woman’s cardigan constructed from 65% rayon, 30% nylon and 5% spandex. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan is fully lined and features a contrasting banded round collar, two front panels, two side panels and two back panels. Additional features include long sleeves with contrasting cuffs, a full front zipper closure and an attached hem of a contrasting color. The cardigan has a loose fitting bottom and extends to below the waist. You have suggested classification of style 24-0683, as a ladies knit jacket under Heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). Although not legally binding the Explanatory Notes (EN), (HTSUS) are the official interpretation of the Harmonized System. E.N. Heading 6110 states in part, “this heading covers articles … designed to cover the upper parts of the body…”. The submitted sample is precluded from heading 6114, as it provides sufficient coverage of the upper body and reaches below the waist. The cardigan has the characteristics common to garments of Heading 6110, (HTSUS). Consequently, the applicable subheading for style 24-0683 will be 6110.30.3059, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers (con.): Other (con.): Other (con.): Other(con.): Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division