The tariff classification of two women’s cardigans from China

N256325 September 5, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Melba Dairo Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of two women’s cardigans from China Dear Ms. Dairo: In your letter dated August 12, 2014, you requested a tariff classification ruling. As requested, your samples will be returned. Style D904Na, is a woman’s “International Concepts” label cardigan constructed from two different knit fabrics. The cardigan features a full front opening with no means of closure, long hemmed sleeves, an asymmetrical front bottom and a straight hemmed back bottom. The garment extends from the shoulders to below the waist. The front panels are constructed from 100% polyester knit fabric with a 100% polyurethane face. The rear panel and sleeves are constructed from 80% rayon and 20% nylon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. Style E134N4, is a woman’s “International Concepts” label cardigan constructed from two different knit fabrics. The cardigan features a full front opening with no means of closure, long hemmed sleeves, an asymmetrical front bottom and a straight hemmed rear bottom. The garment extends from the shoulders to below the waist. The front panels are constructed from 88% polyester and 12% spandex knit fabric with a 100% printed polyurethane face. The rear panel and sleeves are constructed from 80% rayon and 20% nylon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As noted above, style D904Na and style E134N4 are each made up of two different types of knit fabric. Such garments are considered a composite good, with the classification determined by the material that provides the essential character. The fabric which comprises the front panels for both styles imparts the essential character. The applicable subheading for styles D904Na and E134N4 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 (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 http://www.usitc.gov/tata/hts/. 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 Renee Orsat via email at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division