The tariff classification of a woman’s cardigan style garment from China

 N288775 August 17, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan style garment from China Dear Ms. Li: In your letter dated August 1, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style CC003100001 is a woman’s cardigan style garment constructed from two different types of fabric. The cardigan features a woven quilted front panel, a knit back panel, a knit stand up collar, a full front opening with a zipper closure, knit raglan sleeves with knit cuffs, two capped welt pockets at the waist (one on either side), and a hemmed loose fitting bottom. The woven portion is constructed from 100 percent polyester and the knit portion is constructed from 56 percent cotton, 38 percent modal and 6 percent spandex. In your request, the cardigan is referred to as a “Women’s Quilted Mock Neck Jacket.” The cardigan style garment has insufficient protection against the elements and has characteristics common of garments in heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Because the cardigan is made up of two different types of fabric, it is considered a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3. (b), HTSUS, noted. In this case, the knit fabric of style CC003100001 imparts the essential character. Consequently, the applicable subheading for style CC003100001 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division