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

N284996 April 25, 2017 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 6211.43.1078 Ms. Kathleen Trimble Acushnet Company 333 Bridge Street Fairhaven, MA 02719 RE: The tariff classification of men’s and women’s garments from China Dear Ms. Trimble: In your letter dated March 30, 2017, you requested a tariff classification ruling. Per your request, the samples will be returned. Style 24681 is a men’s cut and sewn cardigan that is constructed from two different fabrics.  The collar, the front and back yokes, and the outer sleeves are constructed from 100% polyester woven fabric.  The two front panels, the undersleeves, and the back panel are constructed from 100% polyester knit fabric that measures 10 stitches per two centimeters counted in the horizontal direction.  The garment is brushed on the inside surface and features a stand-up collar, a full front opening with a zippered closure and an inside wind flap, a vertical zippered pocket on the left chest, long sleeves with rib knit cuffs, a hanger loop at the rear neckline, zippered side entry pockets below the waist, and a slightly curved back panel.  The collar and bottom of the garment are finished with capping. The knit fabric portion of the garment imparts its essential character.     Style 27544 is a woman’s upper body garment constructed from both knit and woven components.  The cuffs and the back panel, extending from the waist to the hip area, are constructed from 80% nylon and 20% spandex knit fabric.  The balance of the garment is constructed from 88% polyester and 12% spandex woven fabric. The unlined jacket features long hemmed sleeves, a full front opening secured with a zipper closure, a pocket below the waist, and a hemmed bottom. The garment extends from the shoulders to the hip area.  The woven fabric component imparts the essential character of the garment. The applicable subheading for Style 24681 will be 6110.30.3053, Harmonized Tariff Schedule of the United States (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 is 32 percent ad valorem. The applicable subheading for style 27544 will be 6211.43.1078, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Jackets and jacket-type garments excluded from heading 6202. The rate of duty is 16 percent ad valorem. We are returning your request for a ruling and the sample for style 27518. The classification of the merchandise which is the subject of your request, a women’s jacket, involves a consideration of whether the merchandise may be classifiable in a woven anorak or similar article subheading. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade (CIT). See Item House, Inc. v. United States, CIT No. 14-00095.  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 Deanna Boldt via email at deanna.m.boldt@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division