The tariff classification of woman’s cardigan from China
Issued April 21, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055
Headings: 6110
Product description
The submitted sample, style number 1113LH, is a woman’s cardigan that is constructed from two fabrics that are bonded together (the front two panels) and 80% acrylic, 20% wool, 2x2 rib knit fabric (the sleeves and the entire back panel). The front panels are made from 100% polyester faux suede bonded to 100% polyester knit pile. The outer surface of the knit pile fabric of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features long sleeves that are turned up at the openings, and a full front opening with no means of closure. The neckline and placket areas are finished with a faux fur trim. The knit pile fabric is visible on the bottom front panels. The essential character is given by the bonded fabric of the two front panels, Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Note 3(b), noted. The tariff classification of this cardigan after determining its essential character is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS Your sample is being returned as requested.
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…and similar articles, knitted: of man made fibers: other…other: women’s.
Full text
NY K84919 April 21, 2004 CLA-2-61:RR:NC:TA:359 K84919 CATEGORY: Classification TARIFF NO.: 6110.30.3055 Ms. Linda Taylor Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of woman’s cardigan from China Dear Ms. Taylor: In your letter dated March 19, 2004 you requested a tariff classification ruling. The submitted sample, style number 1113LH, is a woman’s cardigan that is constructed from two fabrics that are bonded together (the front two panels) and 80% acrylic, 20% wool, 2x2 rib knit fabric (the sleeves and the entire back panel). The front panels are made from 100% polyester faux suede bonded to 100% polyester knit pile. The outer surface of the knit pile fabric of the front panels measures more than 9 stitches per 2 centimeters in the horizontal direction. The garment features long sleeves that are turned up at the openings, and a full front opening with no means of closure. The neckline and placket areas are finished with a faux fur trim. The knit pile fabric is visible on the bottom front panels. The essential character is given by the bonded fabric of the two front panels, Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI) Note 3(b), noted. The tariff classification of this cardigan after determining its essential character is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS Your sample is being returned as requested. The applicable subheading for the cardigan will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…and similar articles, knitted: of man made fibers: other…other: women’s. The rate of duty will be 32% ad valorem. The cardigan falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of 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.cbp.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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