CBP Ruling N130759 — The tariff classification of a women’s garment from Singapore

Tariff classification

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 80664 is a “Saucony” label cardigan that is constructed from 100% polyester knitted fabric that has been brushed in a vertical striped pattern 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 cardigan features a full front zippered opening, a self-fabric hood that is sewn into the interior of a lined collar which has a zippered opening that can conceal the hood when not in use, long hemmed sleeves, two vertical zippered inset pockets at the waist area, “Saucony” embroidered on the lower left side front panel and a loose fitting self-fabric banded bottom. The garment extends to below the waist.

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

N130759 November 19, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Dana L. Bounds Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a women’s garment from Singapore Dear Ms. Bounds: In your letter dated October 26, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 80664 is a “Saucony” label cardigan that is constructed from 100% polyester knitted fabric that has been brushed in a vertical striped pattern 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 cardigan features a full front zippered opening, a self-fabric hood that is sewn into the interior of a lined collar which has a zippered opening that can conceal the hood when not in use, long hemmed sleeves, two vertical zippered inset pockets at the waist area, “Saucony” embroidered on the lower left side front panel and a loose fitting self-fabric banded bottom. The garment extends to below the waist. 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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