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N052616 N0 Ruling Active

The tariff classification of a woman’s knit garment from China

Issued March 16, 2009 by U.S. Customs and Border Protection.

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N0 N052616 (March 16, 2009)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

We are returning your sample as per your request. The submitted sample, style J3SKM65, is a women’s cardigan constructed from 60% cotton 40% acrylic knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a hood; a v-neckline with a ribbed knit placket that extends to trim the hood, a full front opening that has a tie closure, a gathered empire waist area, long sleeves with ribbed knit cuffs and a ribbed knit garment bottom.

CBP rationale

The applicable subheading for style J3SKM65 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: other.

Full text

N052616 March 16, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Shelly Mendoza Seattle Pacific Industries, Inc. (SPI) P. O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s knit garment from China Dear Ms. Mendoza: In your letter dated received February 19, 2009, you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style J3SKM65, is a women’s cardigan constructed from 60% cotton 40% acrylic knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. The garment features a hood; a v-neckline with a ribbed knit placket that extends to trim the hood, a full front opening that has a tie closure, a gathered empire waist area, long sleeves with ribbed knit cuffs and a ribbed knit garment bottom. The applicable subheading for style J3SKM65 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: other. The rate of duty 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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