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N137016 N1 Ruling Active

The tariff classification of a women’s garment from China

Issued December 22, 2010 by U.S. Customs and Border Protection.

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N1 N137016 (December 22, 2010)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

As per your request, the submitted sample is being returned. Style 3575 is a women’s “Charter Club” label cardigan constructed of a 72% cotton 28% nylon jersey fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a rounded front neckline with a self-fabric neckband, a 7 button full front opening with a 1 x 1 ribbed knit placket, long sleeves with 1 x 2 ribbed knit self-start bottoms, and a 1 x 2 ribbed knit self-start straight garment bottom. With the exception of the ribbed knit bottom, the front panels are overlaid with a knitted Raschel lace-like fabric. The placket is overlaid with woven ribbon. The garment extends to below the waist. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the cardigan body, see precedent Headquarters Ruling 950007 dated October 4, 1991. Accordingly, the garment is properly classified as an other cardigan under 6110.20.2079, 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

N137016 December 22, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza NY, NY 10001 RE: The tariff classification of a women’s garment from China Dear Mr. Victoria: In your letter dated December 2, 2010, you requested a tariff classification ruling. As per your request, the submitted sample is being returned. Style 3575 is a women’s “Charter Club” label cardigan constructed of a 72% cotton 28% nylon jersey fabric. The outer surface of the jersey fabric measures more than 9 stitches per 2 centimeters counted in the direction that the stitches were formed. The cardigan features a rounded front neckline with a self-fabric neckband, a 7 button full front opening with a 1 x 1 ribbed knit placket, long sleeves with 1 x 2 ribbed knit self-start bottoms, and a 1 x 2 ribbed knit self-start straight garment bottom. With the exception of the ribbed knit bottom, the front panels are overlaid with a knitted Raschel lace-like fabric. The placket is overlaid with woven ribbon. The garment extends to below the waist. The knitted raschel lace-like overlays are decorative additions to the garment. The essential character of the sample garment is imparted by the knit jersey fabric which forms the cardigan body, see precedent Headquarters Ruling 950007 dated October 4, 1991. Accordingly, the garment is properly classified as an other cardigan under 6110.20.2079, 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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