The tariff classification of a women’s cardigan from China.

 N313916 September 9, 2020 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 9903.88.15 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a women’s cardigan from China. Dear Ms. Benedetto: In your letter dated March 16, 2020, you requested a tariff classification of a women’s cardigan style garment. The sample will be retained for training purposes. Style CS21-0051 is a women’s cardigan style garment constructed from two different types of fabric (multi-media). The garment features a pointed collar with notched lapels, a full front opening with a faux button hook and loop closure, and front panel inserts. Additional features include cuffed long sleeves with a non-knit overlocked strip of fabric with tiered raw edge lace like trim fabric, and a hi-low hem with raw edge lace like trim extending to below the waist. The front, back and sleeve panels are constructed from 100 percent polyester knit velveteen fabric which measures more than nine stitches per two centimeters in the direction the stitches were formed. The collar, notched lapels and front inserts are constructed from 100 percent polyester non-knit fabric. The tiered strips of fabric on the sleeve endings are constructed from 100 percent polyester knit and non-knit fabric. Style number CS21-0051, constitutes fancy dress of textiles of chapters 61 or 62. Note 1(e) to chapter 95 excludes fancy dress of textiles of chapters 61 or 62. See also Rubie’s Costume Company v. U.S (2003), Rubie's Costume Company v. U.S. (2019), and the CBP Costume ICP. Because the cardigan is constructed from 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), Harmonized Tariff Schedule of the United States, (HTSUS), noted. In this case, the velveteen knit fabric provides the essential character. The cardigan is specifically provided for as an other garment under heading 6110, HTSUS. Consequently, the applicable subheading for Style CS21-0051 will be 6110.30.3059 which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. In addition, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.30.3059, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6110.30.3059, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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