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The tariff classification of a women’s garment from China.
Issued June 17, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N107361 (June 17, 2010)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted garment is being returned as per your request. Style LD1065146 is a women’s “Le Tigre” brand cardigan styled garment constructed of a 80% cotton 20% polyester finely knitted fabric that has been brushed on the underside. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a full front opening with five button closures, a fold over collar with a drawstring through the self-fabric trim, contrast color trim at the inside collar seam and on the underside of the placket, two inset pockets at the lower front panels, long sleeve with self-fabric cuffs, and a straight loose fitting hemmed garment bottom. The garment extends to below the waist. You asserted classification as a jacket, however, the hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Therefore, the garment is properly classified as an other cardigan styled garment of 6110, HTSUS.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: Other.
Full text
N107361 June 17, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a women’s garment from China. Dear Mr. Spano: In your letter dated May 25, 2010, you requested a tariff classification ruling on behalf of Kenneth Cole Productions, Inc. The submitted garment is being returned as per your request. Style LD1065146 is a women’s “Le Tigre” brand cardigan styled garment constructed of a 80% cotton 20% polyester finely knitted fabric that has been brushed on the underside. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a full front opening with five button closures, a fold over collar with a drawstring through the self-fabric trim, contrast color trim at the inside collar seam and on the underside of the placket, two inset pockets at the lower front panels, long sleeve with self-fabric cuffs, and a straight loose fitting hemmed garment bottom. The garment extends to below the waist. You asserted classification as a jacket, however, the hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. Therefore, the garment is properly classified as an other cardigan styled garment of 6110, HTSUS. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweater…and similar articles, knitted or crocheted: Of cotton: Other … Other: Other: Women’s: 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
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