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The tariff classification of two women’s cardigans from Vietnam.
Issued July 10, 2008 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N031880 (July 10, 2008)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
, Inc. (Buyer) and Determiner Worldwide Co., Ltd. (Manufacturer). As requested, your samples are being returned to you. Styles T-DW-95 and T-DW-95P, are woman’s cardigans that are constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garments extend to below the waist. The cardigans feature a hood with faux fur trim, a full front zippered opening, long loose fitting hemmed sleeves, two front pockets below the waist, and a loose fitting hemmed garment bottom. You asserted classification as a jacket, however, the loose fitting hemmed sleeves and hemmed bottoms of the garments would not provide sufficient protection against the elements to warrant classification as such. The garments are properly classified as cardigans under 6110.30.3059, HTSUS.
CBP rationale
The applicable subheading for styles T-DW-95 and T-DW-95P will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other.
Full text
N031880 July 10, 2008 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Joseph Drogalis Prestige Global 1350 Broadway, Suite 1505 New York, NY 10018 RE: The tariff classification of two women’s cardigans from Vietnam. Dear Mr. Drogalis: In your letter dated June 24, 2008 you requested a classification ruling on behalf of J&K Apparel Sales Co., Inc. (Buyer) and Determiner Worldwide Co., Ltd. (Manufacturer). As requested, your samples are being returned to you. Styles T-DW-95 and T-DW-95P, are woman’s cardigans that are constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. The outer surface of the garments fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garments extend to below the waist. The cardigans feature a hood with faux fur trim, a full front zippered opening, long loose fitting hemmed sleeves, two front pockets below the waist, and a loose fitting hemmed garment bottom. You asserted classification as a jacket, however, the loose fitting hemmed sleeves and hemmed bottoms of the garments would not provide sufficient protection against the elements to warrant classification as such. The garments are properly classified as cardigans under 6110.30.3059, HTSUS. The applicable subheading for styles T-DW-95 and T-DW-95P will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: women’s or girls’: other. The duty rate will be 32%. 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/. The cardigans fall within textile category 639. 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. 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
More rulings on the same tariff codes
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The tariff classification of a women’s sweater from India
The tariff classification of women’s wearing apparel from Vietnam
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The tariff classification of women’s garments from Vietnam
The tariff classification of men’s and women’s upper body garments from Vietnam
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