The tariff classification of a woman’s cardigan from China.
Issued October 15, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
Your sample is being retained by this office in our files. The submitted sample, style A94803, is a woman’s “Sport Savvy” label cardigan that is constructed from 95% cotton and 5% spandex French terry knit fabric whose outer surface measures more than nine stitches per two centimeters in the direction in which the stitches are formed. The cardigan extends to below the waist and features a stand-up collar with a drawstring threaded through the center of the collar, a full front opening with a zipper closure, long sleeves with loose-fitting hemmed bottoms, two slant pockets on the front panels at the waist area, a piece constructed upper front panel and shoulder area, and a loose fitting hemmed garment bottom.
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, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton: Other: Other: Other: Women’s or girls’: Other.
Full text
N076975 October 15, 2009 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive Mail code 232 West Chester, PA 19380-4262 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Purcell: In your letter dated September 17, 2009 you requested a classification ruling. Your sample is being retained by this office in our files. The submitted sample, style A94803, is a woman’s “Sport Savvy” label cardigan that is constructed from 95% cotton and 5% spandex French terry knit fabric whose outer surface measures more than nine stitches per two centimeters in the direction in which the stitches are formed. The cardigan extends to below the waist and features a stand-up collar with a drawstring threaded through the center of the collar, a full front opening with a zipper closure, long sleeves with loose-fitting hemmed bottoms, two slant pockets on the front panels at the waist area, a piece constructed upper front panel and shoulder area, and a loose fitting hemmed garment bottom. You state in your letter that the garment will be sold in sizes X-small, Small, Medium, Large, X-large, 1X, 2X, and 3X. The applicable subheading for the cardigan 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 (con): Of cotton: Other: Other: Other: Women’s or girls’: Other. 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
More rulings on the same tariff codes
The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia
The tariff classification of a women’s upper body garment from China
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of an upper body garment from South Korea
The tariff classification of upper body garments from South Korea
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of women’s upper body garments from South Korea.
The tariff classification of women’s knit wearing apparel from Peru
The tariff classification of two women’s upper body garments from various countries.
The tariff classification of five upper body garments from various countries
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →