The tariff classification of a woman’s pullover from China

N272506 February 29, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Karl F. Krueger Radix Group International dba DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a woman’s pullover from China Dear Mr. Krueger: In your letter dated January 14, 2015, you requested a tariff classification ruling on behalf of your client, Orvis Company. As requested, your sample will be returned. Style 2JBE is a woman’s pullover 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 are formed. The pullover features a stand-up collar, a partial front opening beginning at the neck with five snap closures, long hemmed sleeves capped in a contrasting color, two side seam vertical pockets on either side at the waist, and a hemmed bottom capped in a contrasting color. The garment extends to below the waist. The applicable subheading for style 2JBE 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: 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not legally marked with the country of origin. Section 134.11 of the Customs Federal 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 Federal 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division