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The tariff classification of a woman’s cardigan from China.
Issued May 15, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N058555 (May 15, 2009)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
Your sample is being returned as requested. The submitted sample, style #384498, is a woman’s swing-type cardigan that is constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. 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 stand up drawstring ribbed collar, ¾ length hemmed sleeves, a full front opening with a zipper closure, 2 front slant inset pockets with one button closures, and a hemmed bottom.
CBP rationale
The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters….
Full text
N058555 May 15, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Malina: In your letter dated April 21, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style #384498, is a woman’s swing-type cardigan that is constructed from 100% polyester finely knit fabric that is napped on both the inside and outside surfaces. 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 stand up drawstring ribbed collar, ¾ length hemmed sleeves, a full front opening with a zipper closure, 2 front slant inset pockets with one button closures, and a hemmed bottom. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters…. and similar articles, knitted: of man-made fibers: other…other: women’s: other. The duty rate will be 32% 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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