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The tariff classification of a women’s garment from China
Issued September 15, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N181101 (September 15, 2011)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
The provided sample is being returned as per your request. Style H-11-908 is a women’s cardigan constructed of a tightly knitted 100% polyester mesh fabric. Various width polyurethane coated fabric strips are sewn horizontally in spaced intervals on the outer surface of the cardigan. The garment features a zippered full front opening with a rounded front neckline, a loose fitting garment bottom, and three quarter length sleeves. The neckband and the trim found at the placket, garment bottom and sleeve endings are made of polyurethane coated fabric. The garment reaches to below the waist.
CBP rationale
The applicable subheading for the garment 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 or crocheted (con.
Full text
N181101 September 15, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a women’s garment from China Dear Ms. Root: In your letter dated August 12, 2011, you requested a tariff classification ruling on behalf of Revue. The provided sample is being returned as per your request. Style H-11-908 is a women’s cardigan constructed of a tightly knitted 100% polyester mesh fabric. Various width polyurethane coated fabric strips are sewn horizontally in spaced intervals on the outer surface of the cardigan. The garment features a zippered full front opening with a rounded front neckline, a loose fitting garment bottom, and three quarter length sleeves. The neckband and the trim found at the placket, garment bottom and sleeve endings are made of polyurethane coated fabric. The garment reaches to below the waist. The applicable subheading for the garment 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 or crocheted (con.): 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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