CBP Ruling N160656 — The tariff classification of a woman’s cardigan from the Philippines.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 80668, is a woman’s cut and sewn “Saucony” brand cardigan that is constructed from 100% polyester finely knitted fabric. 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 self-fabric stand-up collar, long hemmed raglan sleeves with zipper closures at the sleeve endings, a full front zippered opening, two zippered front pockets at the waist area, a “Saucony” label on the upper right sleeve, the word “Saucony” printed on the upper front panel, and a loose fitting hemmed bottom. Style 80668 was identified as a jacket; however, the hemmed sleeves and the loose fitting hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such.

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

N160656 May 6, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jennifer Cirrone Collective Brands Performance & Lifestyle Group 191 Spring Street Lexington, MA 02420 RE: The tariff classification of a woman’s cardigan from the Philippines. Dear Ms. Cirrone: In your letter dated April 12, 2011 you requested a classification ruling on behalf of Collective Brands Performance & Lifestyle Group. As requested, your sample is being returned to you. The submitted sample, style 80668, is a woman’s cut and sewn “Saucony” brand cardigan that is constructed from 100% polyester finely knitted fabric. 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 self-fabric stand-up collar, long hemmed raglan sleeves with zipper closures at the sleeve endings, a full front zippered opening, two zippered front pockets at the waist area, a “Saucony” label on the upper right sleeve, the word “Saucony” printed on the upper front panel, and a loose fitting hemmed bottom. Style 80668 was identified as a jacket; however, the hemmed sleeves and the loose fitting hemmed bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. 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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