The tariff classification of a women’s sweater from China.
Issued December 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3020
Headings: 6110
Product description
The submitted sample is being returned as per your request. Style 408095 is a “My Favorite Things Colleen Lopez” label women’s cardigan sweater that is constructed of a 100% acrylic jersey fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. Style 408095 is decorated with sewn-on sequins on the outer surface of the garment. The linked and looped cardigan sweater features a v-shaped neckline with a notched lapel collar, a full front opening that is secured by two button closures, curved bottom edges on the lower front panels, and three quarter length sleeves. The garment extends from the shoulders to below the waist. You asserted classification as a suit-type jacket, however, the garment’s fabric and styling are more akin to that of a sweater than of a suit-type jacket. Accordingly, Style 408095 is properly classified as a sweater of Heading 6110.
CBP rationale
The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other .
Full text
N087100 December 18, 2009 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a women’s sweater from China. Dear Mr. Yokopenic: In your letter dated December 8, 2009 you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 408095 is a “My Favorite Things Colleen Lopez” label women’s cardigan sweater that is constructed of a 100% acrylic jersey fabric. The outer surface of the fabric measures nine or fewer stitches per two centimeters in the direction the stitches were formed. Style 408095 is decorated with sewn-on sequins on the outer surface of the garment. The linked and looped cardigan sweater features a v-shaped neckline with a notched lapel collar, a full front opening that is secured by two button closures, curved bottom edges on the lower front panels, and three quarter length sleeves. The garment extends from the shoulders to below the waist. You asserted classification as a suit-type jacket, however, the garment’s fabric and styling are more akin to that of a sweater than of a suit-type jacket. Accordingly, Style 408095 is properly classified as a sweater of Heading 6110. The applicable subheading for the garment will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of man-made fibers; Other: Other: Other . . . Sweaters: Women’s. 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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