The tariff classification of three women’s garments from China

N299865 September 4, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of three women’s garments from China Dear Mr. Kim: In your revised letter dated August 14, 2018, you requested a tariff classification ruling. As requested, your samples will be returned.. Style # ID515930001, is a woman’s cardigan constructed from 74 percent polyester, 23 percent rayon and 3 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a functional drawstring, a full front opening with a zipper closure, two front pockets below the waist, long sleeves with self-fabric endings, and a loose-fitting banded bottom extending to below the waist. Style # ID115930001, is a woman’s cardigan constructed from 94 percent polyester and 6 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood with a functional drawstring, a full front opening with a zipper closure, textured heat transfers on either side of the front panels and the top portion of the sleeves, two front pockets below the waist, long sleeves with self-fabric endings, and a loose-fitting banded bottom extending to below the waist. Style # ID176730001, is a woman’s cardigan constructed from 68 percent rayon, 29 percent polyester and 3 percent Spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a self-fabric hood wih a functional drawstring, a full front opening with a zipper closure, two front pockets below the waist, long sleeves with contrasting colored rib knit cuffs and thumb openings, and a loose-fitting banded bottom in a contrasting color extending to below the waist. The applicable subheading for style #’s ID515930001, ID115930001 and ID176730001 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of man-made fibers: Other: 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