The tariff classification of a woman’s cardigan from China

N257457 October 9, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Chioccola: In your letter dated September 18, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style INC60054 is a woman’s cardigan constructed from two different fabrics. The garment features a Nehru collar with a partial overlay, shoulder inserts at the front and back, a full front opening without closure, three front panels on either side (one of the three panels having an overlay), a decorative non-functional zipper, two vertical pockets one on either side of the front panels, long hemmed sleeves, three back panels and a hemmed bottom. The garment extends to the waist. The overlays, sleeves and center back panel are constructed from 52% cotton and 48% nylon openwork knit fabric that prevents counting stitches in the direction that the stitches were formed. The collar, shoulder inserts, pockets and the side front and side back panels are constructed from 100% linen woven fabric. As noted, the cardigan is made up of two different fabrics. Such garments are considered a composite good, with the classification determined by the fabric that imparts the essential character. The openwork knit fabric imparts the essential character of the garment. Consequently, style INC60054 is considered to be of knit construction. The applicable subheading for style INC60054 will be 6110.20.2079, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Other; Other: 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 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 at renee.orsat@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division