CBP Ruling N091268 — The tariff classification of a women’s garment from China or Hong Kong

Tariff classification

Headings: 6110

Product description

The submitted sample is being returned as per your request. Style 6769 is a women’s “Izod” brand cardigan constructed of 100 percent polyester finely knitted fabric that has been napped on both the inside and outside surfaces. 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 below the waist. The cardigan features a full front zippered opening, a self-fabric mock collar, two front inset pockets at the waist area, mesh overlays on the front panels along the side seams, long hemmed sleeves, and a loose fitting hemmed bottom. You asserted classification as a jacket of 6102, HTSUS. However, we note that the hemmed garment bottom and hemmed sleeves would fail to provide the wearer with protection against the elements. Therefore, the garment is properly classified as an other cardigan of 6110, HTSUS.

CBP rationale

The applicable subheading for the garment 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: Of man-made fibers: Other: Other: Other: Other: Other: Women’s or girls’: Other.

Full text

N091268 February 4, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from China or Hong Kong Dear Ms. Iacobello: In your letter dated January 14, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 6769 is a women’s “Izod” brand cardigan constructed of 100 percent polyester finely knitted fabric that has been napped on both the inside and outside surfaces. 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 below the waist. The cardigan features a full front zippered opening, a self-fabric mock collar, two front inset pockets at the waist area, mesh overlays on the front panels along the side seams, long hemmed sleeves, and a loose fitting hemmed bottom. You asserted classification as a jacket of 6102, HTSUS. However, we note that the hemmed garment bottom and hemmed sleeves would fail to provide the wearer with protection against the elements. Therefore, the garment is properly classified as an other cardigan of 6110, HTSUS. The applicable subheading for the garment 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: Of man-made fibers: Other: Other: 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

View original on CBP CROSS →