The tariff classification of a woman’s cardigan from Hong Kong or China.
Issued February 12, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style 2338, is a woman’s short sleeve “Calvin Klein” brand cardigan that is constructed from a cut and sewn 85% cotton and 15% polyester knitted fabric that is brushed on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, a hood with a drawstring, four metal grommet holes on the front panels and two metal grommet holes on the rear panel, short sleeves with rib knit endings, two front vertical pockets at the waist, and a loose fitting rib knit garment bottom. You asserted classification as a jacket, however, the short sleeves and loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style 2338 is properly classified as a cardigan of 6110, HTSUS.
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
N049878 February 12, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Maristella Iacobello Phillips – Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s cardigan from Hong Kong or China. Dear Ms. Iacobello: In your letter dated January 22, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 2338, is a woman’s short sleeve “Calvin Klein” brand cardigan that is constructed from a cut and sewn 85% cotton and 15% polyester knitted fabric that is brushed on the inner surface. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a zipper closure, a hood with a drawstring, four metal grommet holes on the front panels and two metal grommet holes on the rear panel, short sleeves with rib knit endings, two front vertical pockets at the waist, and a loose fitting rib knit garment bottom. You asserted classification as a jacket, however, the short sleeves and loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style 2338 is properly classified as a cardigan of 6110, HTSUS. 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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