The tariff classification of a women’s cardigan from China

N304039 October 25, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.12.1060; 9903.88.16 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza 9th Floor MMG Customs New York, NY 10001 RE: The tariff classification of a women’s cardigan from China Dear Ms. Li: In your letter dated April 19, 2019, you requested a tariff classification. The delay was due to laboratory analysis. The sample submitted was destroyed during laboratory analysis. The lab has reported, style CC100065505 is a women’s cardigan constructed from a two ply cashmere yarn and is 100 percent cashmere knit fabric. The outer surface of the garment’s fabric measures twelve stitches per two centimeters in the direction the stitches were formed. The cardigan features a round finished neckline with a hook and eye closure, a full front opening without means of closure, long sleeves with finished cuffs and a finished bottom that reaches to below the waist. The applicable subheading for style CC100065505 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: Of wool or fine animal hair: Of Kashmir (cashmere goats): Wholly of cashmere: Other: Women’s or girls’. The rate of duty will be 4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6110.12., HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.16, in addition to subheading 6110.12.1060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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