N052618 N0 Ruling Active

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

Issued March 16, 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 J3SJJ65, is a woman’s “Unionbay” label cardigan that is constructed from 52% cotton, 35% acrylic, and 13% nylon knit fabric. 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 2x2 rib knit placket, a full front opening with one button closure, long sleeves with 2x2 rib knit endings, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist.

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

N052618 March 16, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Shelly Mendoza Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Mendoza: In your letter dated February 19, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style J3SJJ65, is a woman’s “Unionbay” label cardigan that is constructed from 52% cotton, 35% acrylic, and 13% nylon knit fabric. 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 2x2 rib knit placket, a full front opening with one button closure, long sleeves with 2x2 rib knit endings, and a 2x2 rib knit garment bottom. The garment extends from the shoulders to below the waist. 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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