The tariff classification of a woman’s long cardigan from Macau
Issued February 9, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
As requested, your sample is being returned to you. Your sample, 27-5011K, is a woman’s long cardigan constructed from 70% polyester, 25% rayon, 5% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a notched collar, long hemmed sleeves, a full front opening secured with three buttons, faux pockets near the waist and a hemmed bottom. The cardigan extends from the wearer’s neck and shoulders to her knees. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070. However, the garment is more specifically provided for under headings of 6110, HTS.
CBP rationale
The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY K82533 February 9, 2004 CLA-2-61:RR:NC:TA:359 K82533 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Amanda Bailey Import Compliance Specialist - HQ 6 Spiegel Imports 3500 Lacey Road Downers Grove, IL 60515 RE: The tariff classification of a woman’s long cardigan from Macau Dear Ms. Bailey: In your letter dated January 13, 2004, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, 27-5011K, is a woman’s long cardigan constructed from 70% polyester, 25% rayon, 5% spandex jersey knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The garment features a notched collar, long hemmed sleeves, a full front opening secured with three buttons, faux pockets near the waist and a hemmed bottom. The cardigan extends from the wearer’s neck and shoulders to her knees. In your ruling request, you recommended classification of the submitted garment under HTS 6114.30.3070. However, the garment is more specifically provided for under headings of 6110, HTS. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements this product from Macau is subject to quota and requires a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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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