N061930 N0 Ruling Active

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

Issued June 17, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style T11020A-4823, is a woman’s cardigan that is constructed from 88% rayon, 9% nylon, and 3% spandex jersey 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 cardigan extends to below the waist and features a draped v-shaped neckline, full fashion marks on the sleeves and front and rear panels, a full front opening with no means of closure, long sleeves with a rib knit finish at the flared sleeve endings, and a straight tubular garment bottom. A print design is featured on the front panels, the upper sleeve area, and the upper right side rear panel.

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, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N061930 June 17, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Andrew Steinberg Tiger J, LLC 1430 Broadway, Suite 1900 New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Steinberg: In your letter dated May 19, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style T11020A-4823, is a woman’s cardigan that is constructed from 88% rayon, 9% nylon, and 3% spandex jersey 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 cardigan extends to below the waist and features a draped v-shaped neckline, full fashion marks on the sleeves and front and rear panels, a full front opening with no means of closure, long sleeves with a rib knit finish at the flared sleeve endings, and a straight tubular garment bottom. A print design is featured on the front panels, the upper sleeve area, and the upper right side rear panel. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): 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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