The tariff classification of a woman’s cardigan and a men’s cardigan from China

N281064 December 9, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6110.30.3053 Mr. Mike Packard PEARL IZUMI 101 S. Taylor Avenue Louisville, CO 80027 RE: The tariff classification of a woman’s cardigan and a men’s cardigan from China Dear Mr. Packard: In your letter dated, October 10, 2016, you requested a tariff classification ruling. As requested, your samples will be returned. Style 11221708 “Woman’s PRO Pursuit Windblock Thermal Jersey” is a woman’s cardigan constructed from two different types of fabric. The entire body of the garment is constructed from 96% polyester and 4% Elastane knit fabric lightly brushed on the inner surface. The fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan is of pieced construction; 5 panels, two in the front, one on each side in a contrasting color, and one in the back. The cardigan has a stand up collar, a full front opening with a zipper closure and draft flap, long, close fitting sleeves with over-lock stitching and finished ends, a banded front bottom, and a curved shirt tail rear bottom. Additional features include three patch pockets on the lower back panel constructed from 100% polyester knit fabric which measures more than nine stitches per two centimeters in the direction the stitches were formed, and an elasticized gripper strip at the end of the back panel; a reflective heat seal logo on the left breast and the middle rear pocket, and reflective heat seal strips on the rear sleeves and the gripper strip. The cardigan extends to below the waist. Style 11121708 “Men’s PRO Pursuit Windblock Thermal Jersey” is a men’s cardigan constructed from two different types of fabric. The entire body of the garment is constructed from 96% polyester and 4% elastane knit fabric that is lightly brushed on the inner surface. The fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. Style 11121708 features five panels: two in the front, one on each side in a contrasting color, and one in the back. The garment is of pieced construction and has a self-fabric stand-up collar; a full front opening with a zippered closure and a draft flap; long, close-fitting sleeves with overlock stitching and finished ends; a banded front bottom; and a curved tail. Additional features include a three compartment pocket on the lower back panel constructed from 100% polyester knit fabric that measures more than nine stitches per two centimeters in the direction the stitches were formed; an elasticized gripper strip at the end of the back panel; reflective heat seal logos on the left chest and the middle rear pocket; and reflective heat seal strips on the rear sleeves and the gripper strip. The garment extends to below the waist.      Because styles 11221708 and 11121708 are constructed from two different types of knit fabric, they are 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 these cases, the fabric of the entire body provides the essential character. In your request, you suggest classification in subheading 6102.30.2010 for style 11221708 and subheading 6101.30.2010 for style 11121708. The Explanatory Notes (EN) to heading 6102 state that the provisions of the EN to heading 6101 apply mutatis mutandis to the articles of the heading. The EN to heading 6101 state that the heading covers a category of garments characterized by the fact that they are generally worn over all other clothing for protection against weather. These garments are form-fitted through the torso and have tight fitting sleeves, which preclude them from being worn over all other clothing. Therefore, Style 11221708 cannot be classified as outerwear in heading 6102, HTSUS, and Style 11121708 cannot be classified as outerwear in heading 6101, HTSUS. Consequently, the applicable subheading for style 11221708 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty will be 32 percent ad valorem. The applicable subheading for style 11121708 will be 6110.30.3053, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Men’s or boys’: 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 at renee.orsat@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division