N109405 N1 Ruling Active

The tariff classification of a men’s knit cardigan from China.

Issued July 7, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

As requested, your sample will be returned. Style WN5298 is a men’s cardigan constructed from 100% cotton, French terry knit fabric that measures 18 stitches per 2 centimeters counted in the horizontal direction. Style WN5298 has a self-fabric mandarin-style collar; a full front opening with a dual closure consisting of five button closures and an adjacent zipper closure; long sleeves with self-fabric shirt-style cuffs with one button closures; buttoned epaulets on the shoulders; two non-expandable pleated pockets on the chest with flaps and button closures; two non-expandable pleated pockets below the waist with flaps and button closures; and a straight, loose fitting, hemmed bottom.

Full text

N109405 July 7, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Lopez: In your letter dated June 9, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style WN5298 is a men’s cardigan constructed from 100% cotton, French terry knit fabric that measures 18 stitches per 2 centimeters counted in the horizontal direction. Style WN5298 has a self-fabric mandarin-style collar; a full front opening with a dual closure consisting of five button closures and an adjacent zipper closure; long sleeves with self-fabric shirt-style cuffs with one button closures; buttoned epaulets on the shoulders; two non-expandable pleated pockets on the chest with flaps and button closures; two non-expandable pleated pockets below the waist with flaps and button closures; and a straight, loose fitting, hemmed bottom. The applicable subheading for Style WN5298 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other: men's or boys'. The duty rate is 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →