H88485 H8 Ruling Active

The tariff classification of a woman’s cardigan from Canada

Issued March 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055

Headings: 6110

Product description

The submitted sample, style 555/788, is a woman’s cardigan that is constructed from 94% acetate, 6% spandex, knit fabric. The cardigan extends from the shoulders to the mid-thigh. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, shoulder pads, long hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. Your sample is being returned.

CBP rationale

The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man made fibers: other…other: women’s.

Full text

NY H88485 March 14, 2002 CLA-2-61:RR:NC:TA:359 H88485 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Susan Shibish Logistics Coordinator Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s cardigan from Canada Dear Ms. Shibish: In your letter dated March 5, 2002 you requested a tariff classification ruling. The submitted sample, style 555/788, is a woman’s cardigan that is constructed from 94% acetate, 6% spandex, knit fabric. The cardigan extends from the shoulders to the mid-thigh. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The cardigan features a V-neckline, shoulder pads, long hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. Your sample is being returned. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.4% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of Canada are not subject to quota nor the requirement of a visa. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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