The tariff classification of a woman’s cardigan from China.
Issued June 16, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style HE2002, is a woman’s cardigan that is constructed from 70% cotton and 30% wool knit fabric with colored yarns depicting a herringbone pattern. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a one button closure at the collar and diagonally shaped edges at the opening of the front panels. Additional features include a fold down 2x2 rib knit collar, two front pockets at the waist area, long raglan sleeves with 65% polyester and 35% rayon knit inserts extending from under the arm down to the 2x2 rib knit endings, two inside pockets at the underside of the lower front panels and a loose-fitting 2x2 rib knit bottom. The cardigan extends to below the waist You asserted classification as a sweater under 6110.20.2020, HTSUS. However, the stitch count of the garment precludes classification as such. Style HE2002 is properly classified as an other cardigan under 6110.20.2079, HTSUS.
CBP rationale
The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.
Full text
N168561 June 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Jennifer Liang Margaret O’Leary, Inc. 50 Dorman Avenue San Francisco, CA 94124 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Liang: In your letter dated May 26, 2011 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style HE2002, is a woman’s cardigan that is constructed from 70% cotton and 30% wool knit fabric with colored yarns depicting a herringbone pattern. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a full front opening with a one button closure at the collar and diagonally shaped edges at the opening of the front panels. Additional features include a fold down 2x2 rib knit collar, two front pockets at the waist area, long raglan sleeves with 65% polyester and 35% rayon knit inserts extending from under the arm down to the 2x2 rib knit endings, two inside pockets at the underside of the lower front panels and a loose-fitting 2x2 rib knit bottom. The cardigan extends to below the waist You asserted classification as a sweater under 6110.20.2020, HTSUS. However, the stitch count of the garment precludes classification as such. Style HE2002 is properly classified as an other cardigan under 6110.20.2079, HTSUS. The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: 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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