The tariff classification of a woman’s cardigan from China

N270689 December 10, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Judy Sucharitakul Perryman, Mojonier Company 9710 S. La Cienega Blvd. Inglewood, CA 90301 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Sucharitakul: In your letter dated November 6, 2015, written on behalf of Source Smart Asia, LTD., you requested a tariff classification ruling. Your sample will be returned. Harley Davidson part number 99157-15VW style WTK4036 is a woman’s cut and sewn cardigan constructed from two different types of knit fabric. The cardigan features a stand up collar, front and back yokes, a heat seal transfer on the upper left front panel, side inserts on the front and back panels, long hemmed sleeves having inserts and thumb holes, two vertical slant pockets with zipper closures (one on either side), a full front opening with a zipper closure, and a loose fitting hi-lo hemmed bottom. The collar, front and back panels, and the top portion of the sleeves are constructed from 80% polyester and 20% spandex knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The front and back yokes, front and back side inserts, and the underside portion of the sleeves are constructed from 92% polyester and 8% spandex weft mesh knit fabric which prevents counting stitches. In this case, the 80% polyester, 20% spandex knit fabric provides the essential character, GRI 3 (b), noted. The applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar garments, knitted or crocheted: Of man-made fibers: 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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. Treasury Decision (T.D.) 54640(6) (1958) provides in pertinent part, as follows: Subject to the exceptions from marking provided under Section 304(a), Tariff Act of 1930, as amended…wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck midway between the shoulder seams or in that immediate area or otherwise permanently marked in that area in some other manner. 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division