N015970 N0 Ruling Active

The tariff classification of a woman’s knit garment from China

Issued September 6, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

We are returning your sample as per your request. The submitted sample, style L43-JK-053, is a cut and sewn cardigan constructed from 95% cotton 5% spandex knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a stand up collar, a full front opening with a zippered closure, hemmed long sleeves, side pockets, screen printing with an embroidery design on the right chest and left sleeve, and a loose fitting hemmed garment bottom. You asserted classification as a jacket under 6102, HTSUS. However, the garment lacks a tightening at the garment bottom and cuffs. The garment is properly classified as an other cardigan under 6110, HTSUS.

CBP rationale

The applicable subheading for style L43-JK-053 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other.

Full text

N015970 September 6, 2007 CLA-2-:RR:NC:TA:359 NY CATEGORY: Classification TARIFF NO.: 6110.20.2079 Joan Studeny GHY USA Inc. 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Studeny: In your letter dated August 15, 2007 you requested a tariff classification ruling on behalf of Mondetta Clothing Inc. We are returning your sample as per your request. The submitted sample, style L43-JK-053, is a cut and sewn cardigan constructed from 95% cotton 5% spandex knit fabric whose outer surface measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a stand up collar, a full front opening with a zippered closure, hemmed long sleeves, side pockets, screen printing with an embroidery design on the right chest and left sleeve, and a loose fitting hemmed garment bottom. You asserted classification as a jacket under 6102, HTSUS. However, the garment lacks a tightening at the garment bottom and cuffs. The garment is properly classified as an other cardigan under 6110, HTSUS. The applicable subheading for style L43-JK-053 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%. Style L43-JK-053 falls within textile category designation 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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