The tariff classification of a women’s garment from China
Issued February 24, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted garment sample is being returned as per your request. Style UA3054W the “Cavallino” is a women’s “UGG®” label short sleeve cardigan constructed of a printed 100% cotton jersey fabric with a novelty knit self-start bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The front and rear panels of the cardigan feature all-in-one sleeve construction. The garment has a full front opening with a v-shaped front neckline and a novelty knit jersey fabric tie belt treaded through two chain stitch belt loops that are sewn into the waist area side seams. The same novelty knit fabric used on the belt also trims the sleeve endings, the neckline, and extends down the edges of the front panels. The garment extends to the knee area. As discussed, the garment has the construction and styling of a sweater-like cardigan of Heading 6110.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other.
Full text
N149175 February 24, 2011 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39 Street NY, NY 10018 RE: The tariff classification of a women’s garment from China Dear Ms. Kelly-Kobayashi: In your letter dated February 16, 2011, you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. The submitted garment sample is being returned as per your request. Style UA3054W the “Cavallino” is a women’s “UGG®” label short sleeve cardigan constructed of a printed 100% cotton jersey fabric with a novelty knit self-start bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The front and rear panels of the cardigan feature all-in-one sleeve construction. The garment has a full front opening with a v-shaped front neckline and a novelty knit jersey fabric tie belt treaded through two chain stitch belt loops that are sewn into the waist area side seams. The same novelty knit fabric used on the belt also trims the sleeve endings, the neckline, and extends down the edges of the front panels. The garment extends to the knee area. As discussed, the garment has the construction and styling of a sweater-like cardigan of Heading 6110. The applicable subheading for the garment will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters…and similar articles, knitted or crocheted: Of cotton: Other…Other: Other: Women’s: Other. The rate of duty 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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