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N052258 N0 Ruling Active

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

Issued March 11, 2009 by U.S. Customs and Border Protection.

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N0 N052258 (March 11, 2009)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Your sample is being returned. The submitted sample, style GL119, is a woman’s cardigan that is constructed from 80% cotton, 20% polyester 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 ribbed shawl collar, long sleeves with unfinished cuffs, a full front opening with no means of closure, and an unfinished bottom. The collar and front panels hang loose and extend well below the waist.

CBP rationale

The applicable subheading for style GL119 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: other.

Full text

N052258 March 11, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Pyung Kim T.I. CHB, Inc. dba 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, on behalf of Can & Can Trading Co., Ltd, you requested a classification ruling. Your sample is being returned. The submitted sample, style GL119, is a woman’s cardigan that is constructed from 80% cotton, 20% polyester 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 ribbed shawl collar, long sleeves with unfinished cuffs, a full front opening with no means of closure, and an unfinished bottom. The collar and front panels hang loose and extend well below the waist. The applicable subheading for style GL119 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: other. 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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