N051435 N0 Ruling Active

The tariff classification of a woman’s cardigan from Cambodia.

Issued February 19, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

, Ltd. As requested, your sample is being returned to you. Style GL 122 is a woman’s short sleeve cardigan that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a hood with a lining, short sleeves with rib knit banded bottoms, a full front zippered opening, two kangaroo-style pockets at the waist, and a rib knit banded garment bottom.

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, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: women’s or girls’: other.

Full text

N051435 February 19, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Pyung Kim T.I. CHB, Inc. d/b/a Trust Int’l. CHB 11222 S. La Cienega Blvd., #255 Inglewood, CA 90304 RE: The tariff classification of a woman’s cardigan from Cambodia. Dear Ms. Kim: In your letter dated February 3, 2009 you requested a classification ruling on behalf of Can & Can Trading Co., Ltd. As requested, your sample is being returned to you. Style GL 122 is a woman’s short sleeve cardigan that is constructed from 100% cotton knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a hood with a lining, short sleeves with rib knit banded bottoms, a full front zippered opening, two kangaroo-style pockets at the waist, and a rib knit banded garment bottom. The applicable subheading for the cardigan 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 or girls’: other. The duty rate will be 16.5%. 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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