The tariff classification of a woman’s cardigan from China

N279026 September 30, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Li Lin HMS Productions Inc, 250 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Lin: In your letter dated July 19, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style BK28438, is a woman’s cardigan constructed from different types of fabric. The garment features a stand-up collar, two front panels, a back panel, a full front opening with no means of closure, long hemmed sleeves and a hemmed bottom. The cardigan extends to below the waist. The front panels are constructed of 45% polyester, 42 acrylic, and 13% wool knit fabric which measures more than 9 stitches per 2 centimeters counted in the direction the stitches were formed. The stand up collar, back panel and sleeves are constructed of 100% polyurethane man-made leather. As noted, the pullover is constructed of knit and woven fabrics. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character, General Rules of Interpretation (GRI) 3. (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the knit fabric of the front panels provides the essential character. In your letter, you refer to the garment as a jacket. However, the cardigan lacks a tightening at the bottom and wrists that are necessary for protection against the elements to warrant classification as a jacket. Consequently, the applicable subheading for style BK28438 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: Other: Other: Other: Women’s or 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division