N100983 N1 Ruling Active

The tariff classification of a women’s garment from Vietnam.

Issued May 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

The provided sample is being returned as per your request. Style MBT000030 is a “Mossimo” label women’s long sleeve cardigan constructed of a 94% rayon 6% spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cardigan features a full front opening with no means of closure, a pleated shawl-like collar that extends down the outer edges of the draped front panels to the hemmed garment bottom, and hemmed sleeve bottoms. The garment extends to below the waist.

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: Women’s or girls’: other.

Full text

N100983 May 6, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jacqueline Licor HLM Cargo Clearance Corp. 8355 N.W. 74 Street Miami, Florida 33166 RE: The tariff classification of a women’s garment from Vietnam. Dear Ms. Licor: In your original letter dated February 26, 2010 and subsequent submission received April 12, 2010, you requested a tariff classification ruling on behalf of Younghwe USA. The provided sample is being returned as per your request. Style MBT000030 is a “Mossimo” label women’s long sleeve cardigan constructed of a 94% rayon 6% spandex knitted fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The cardigan features a full front opening with no means of closure, a pleated shawl-like collar that extends down the outer edges of the draped front panels to the hemmed garment bottom, and hemmed sleeve bottoms. The garment extends to below the waist. 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: 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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