The tariff classification of men’s and women’s garments from China

N262855 April 10, 2015 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6110.12.1060; 6202.92.2061; 6201.93.1000 Ms. Maureen Metzinger Lord and Taylor LLC 424 5th Avenue New York, NY 10018 RE: The tariff classification of men’s and women’s garments from China Dear Ms. Metzinger: In your letter dated February 24, 2015, you requested a tariff classification ruling. Your samples will be returned as requested. Style C1F5SR7258 is a woman’s cardigan constructed of 100% cashmere knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a 2x2 rib knit fold-over collar, long sleeves with rib knit cuffs, two front vertical pockets below the waist, a full front opening with an asymmetrical zipper closure, and a loose fitting rib knit bottom. Style C1S5WJ4076 is a woman’s jacket composed of 98% cotton and 2% spandex woven fabric. The fully lined jacket features a collar, full front opening secured by zipper closures, three-quarter length sleeves and pockets above the waist secured with flap closures. Style B1F5WW9027 is a man’s hip-length padded, down-filled jacket with a shell composed of 100% nylon woven fabric. The jacket is fully lined and is quilted to a down-filled insulation. The garment features a full front opening secured by a zipper closure which extends to the top of the collar, a hood which can be rolled up and stored within the collar, long sleeves with adjustable snap closures at the wrist area, double entry pockets at the waist, and a draw cord with cord lock through the bottom hem. The applicable subheading for style C1F5SR7258 will be 6110.12.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of wool or fine animal hair (con.): Of Kashmir (cashmere) goats: Wholly of cashmere: Other: Women’s or girls’. The rate of duty will be 4 percent ad valorem. The applicable subheading for the style C1S5WJ4076 will be 6202.92.2061, HTSUS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.9 percent ad valorem. For style B1F5WW9027, you state the down and waterfowl plumage fill accounts for more than 15% of the weight of the jacket, and you subsequently provided information that the down alone accounts for more than 10% of the weight of the garment. We have not confirmed those results in our own laboratory; however, the CBP officer handling the transaction may choose to do so at the time of importation. Based on this information, the applicable subheading for style B1F5WW9027 will be 6201.93.1000, HTSUS, which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Containing 15 percent or more by weight of down and waterfowl plumage and of which down comprises 35 percent or more by weight; containing 10 percent or more by weight of down. The rate of duty will be 4.4 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 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 Natalie Hanson via email at natalie.hanson@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division