N101857 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 MS16254 is a “Mossimo Supply Co.” label women’s long sleeve cardigan constructed of a 50% polyester 38% cotton 12% rayon jersey 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 garment features a full front opening with a zipper closure, a hood with a drawstring tightener, long sleeves with rib knit cuffs, two front patch pockets at the waist area, and a loose fitting rib knit bottom band. 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

N101857 May 6, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Ricky Villena HLM Cargo Clearance Corp. 8355 N.W. 74 Street Miami, Florida 33166 RE: The tariff classification of a women’s garment from Vietnam. Dear Mr. Villena: In your original letter dated March 15, 2010 and subsequent submission received April 9, 2010, you requested a tariff classification ruling on behalf of Younghwe USA. The provided sample is being returned as per your request. Style MS16254 is a “Mossimo Supply Co.” label women’s long sleeve cardigan constructed of a 50% polyester 38% cotton 12% rayon jersey 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 garment features a full front opening with a zipper closure, a hood with a drawstring tightener, long sleeves with rib knit cuffs, two front patch pockets at the waist area, and a loose fitting rib knit bottom band. 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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