N156797 N1 Ruling Active

The tariff classification of a women’s garment from China

Issued April 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Style PFMT4246 is a “Calvin Klein” brand women’s long sleeve cardigan constructed of a finely knit 60% cotton 40% modal rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The empire waisted cardigan features a full front opening with a tie closure below the bust area, a shawl-like collar that extends down the outer edges of the draped front panels to the hemmed garment bottom, banded self-fabric cuffs at the sleeve bottoms, and a “Calvin Klein” logo on the upper rear panel. The seams of the garment feature flatlock stitching with the exception of the side seams and the gathered rear shawl collar seam. The garment extends to below the waist.

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

N156797 April 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jeff Cross LCHB 15362 All-Pack Express 2720 Airport Drive Columbus, Ohio 43219 RE: The tariff classification of a women’s garment from China Dear Mr. Cross: In your letters dated March 22 and April 19, 2011, you requested a tariff classification ruling on behalf of Top Value. Style PFMT4246 is a “Calvin Klein” brand women’s long sleeve cardigan constructed of a finely knit 60% cotton 40% modal rib knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The empire waisted cardigan features a full front opening with a tie closure below the bust area, a shawl-like collar that extends down the outer edges of the draped front panels to the hemmed garment bottom, banded self-fabric cuffs at the sleeve bottoms, and a “Calvin Klein” logo on the upper rear panel. The seams of the garment feature flatlock stitching with the exception of the side seams and the gathered rear shawl collar seam. The garment extends to below the waist. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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