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N117318 N1 Ruling Active

The tariff classification of a woman’s cardigan from China.

Issued August 24, 2010 by U.S. Customs and Border Protection.

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N1 N117318 (August 24, 2010)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style #2798, is a woman’s “aerie f.i.t.” label cardigan that is constructed from 100% polyester knitted fabric that has been brushed 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 piece constructed hood that can be tightened by means of a drawstring, long sleeves with self-fabric endings, a full front zippered opening, two patch pockets at the waist area, and a loose fitting self-fabric banded bottom.

CBP rationale

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

Full text

N117318 August 24, 2010 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lisa Knerr Blue Star Imports, L.P. 77 Hot Metal Street Pittsburgh, PA 15203 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Knerr: In your letter dated July 22, 2010 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style #2798, is a woman’s “aerie f.i.t.” label cardigan that is constructed from 100% polyester knitted fabric that has been brushed 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 piece constructed hood that can be tightened by means of a drawstring, long sleeves with self-fabric endings, a full front zippered opening, two patch pockets at the waist area, and a loose fitting self-fabric banded bottom. The applicable subheading for the cardigan 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: 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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