The tariff classification of a woman’s cardigan and pants from China

N266009 October 16, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6104.63.2011 Mr. Leo Kau TID Inc. 36-44 Main Street 5th Floor Flushing, NY 11354 RE: The tariff classification of a woman’s cardigan and pants from China Dear Mr. Kau: In your letter dated May 22, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1001H, is a woman’s cut and sewn cardigan constructed from 100% polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a self- fabric pieced hood with a drawstring closure, long sleeves with rib knit cuffs, a full front opening with a zipper closure, two slant pouch pockets at the waist, and a loose-fitting bottom. The garment extends to below the waist. In your ruling request style 1001H was referred to as a jacket; however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Style 1002P is a woman’s pair of pants constructed from 100% polyester knit fabric. The loose-fitting pull-on pants feature a rib knit elasticized waistband with an outside drawstring. The leg openings are flared and hemmed. The garment extends from the waist to the ankles. In order to classify your samples, we sent the samples to the U.S. Customs and Border Protection Laboratory to verify the fiber content and to analyze the yarn structure of each garment. The laboratory has reported that both garments are wholly constructed of polyester yarns. Consequently, the applicable subheading for style 1001H 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 or crocheted (con.): Of man-made fibers (con.): Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 1002P will be 6104.63.2011, HTSUS, which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Trousers: Women’s: Other. 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 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 Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division