The tariff classification of a woman’s cardigan from China

N269501 October 30, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kelly Pickard Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Pickard: In your letter dated September 29, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style K-077, is a woman’s cut and sewn cardigan constructed from 90% polyester and 10% spandex with a wicking finish 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 cardigan features a self-fabric stand-up collar, contrasting color inserts at the top of the shoulders and under the arms continuing down the front panels, long hemmed raglan sleeves with a heat seal on the lower right sleeve, a full front opening with a zipper closure, vertical pockets having zipper closures on either side of the front panels, and a loose fitting hemmed bottom which extends to below the waist. The garment will be offered in ladies sizes S-2XL and also in a youth size set. You referred to style K-077 as a jacket; however, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Consequently, the applicable subheading for styles K-077 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 (con.): Other (con.): 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 M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division