CBP Ruling N059145 — The tariff classification of a woman’s cardigan from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 4400, is a woman’s cardigan that is constructed from 100% acrylic jersey knitted 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 extends to the waist. The garment features an 80% nylon and 20% polyester detachable faux fur collar that is secured with nine buttons. It also features a boat neckline, self-fabric capping at the neckline, a full front opening with three button closures, ribbed knit plackets at the underside of the front panel edges, ¾ length sleeves with faux fur cuffs, two front pockets at the waist, full fashion marks on the front panels, rear panel, and sleeves, and a straight tubular self-start bottom. The cardigan and the detachable collar are classified as composite goods. The essential character is imparted by the cardigan, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.

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…and similar articles, knitted: of man-made fibers: other: other: other: Women’s or girls’: other.

Full text

N059145 May 21, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Ching: In your letter dated April 29, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 4400, is a woman’s cardigan that is constructed from 100% acrylic jersey knitted 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 extends to the waist. The garment features an 80% nylon and 20% polyester detachable faux fur collar that is secured with nine buttons. It also features a boat neckline, self-fabric capping at the neckline, a full front opening with three button closures, ribbed knit plackets at the underside of the front panel edges, ¾ length sleeves with faux fur cuffs, two front pockets at the waist, full fashion marks on the front panels, rear panel, and sleeves, and a straight tubular self-start bottom. The cardigan and the detachable collar are classified as composite goods. The essential character is imparted by the cardigan, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted. 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: other: Women’s or girls’: 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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