The tariff classification of a woman’s cardigan from Vietnam

N266521 July 30, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Mr. Kim: In your letter dated July 1, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 04N5M, is a woman’s cut-and-sewn cardigan constructed from 100% acrylic knit fabric (the front panels and trim on the hood) and 60% cotton and 40% polyester knit fabric (the back panel, sleeves, and hood). 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 cardigan features, a piece constructed hood without tightening, a full front opening with a zipper closure, long sleeves with rib knit cuffs, and a loose fitting rib knit bottom. The garment extends from the shoulders to below the waist. As noted, the garment is made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric of the front panels provides the essential character. The garment is properly classified as a cardigan style garment under 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 04N5M 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: Other: Other: 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 Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division