The tariff classification of a woman’s cardigan from Macau.
Issued February 4, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
Your sample is being returned as requested. The submitted sample, item # 009-0805, is a woman’s wrap-type cardigan that is constructed from 70% cotton and 30% rayon made from bamboo, knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a shawl collar, long hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. The front panels hang loose and extend well below the waist. The bottom of the front panels may be tied in the front. In your ruling request, you recommended classification of the submitted cardigan under 6114.20.0060, HTSUS. However, item # 009-0805 possesses construction features common to garments of heading 6110 and provides sufficient coverage. The cardigan is more specifically provided in heading 6110.
CBP rationale
The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s.
Full text
N049094 February 4, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, Washington 98004 RE: The tariff classification of a woman’s cardigan from Macau. Dear Ms. Greener: In your letter dated January 9, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, item # 009-0805, is a woman’s wrap-type cardigan that is constructed from 70% cotton and 30% rayon made from bamboo, knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a shawl collar, long hemmed sleeves, a full front opening with no means of closure, and a hemmed bottom. The front panels hang loose and extend well below the waist. The bottom of the front panels may be tied in the front. In your ruling request, you recommended classification of the submitted cardigan under 6114.20.0060, HTSUS. However, item # 009-0805 possesses construction features common to garments of heading 6110 and provides sufficient coverage. The cardigan is more specifically provided in heading 6110. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…and similar articles, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. 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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