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N196397 N1 Ruling Active

The tariff classification of a woman’s garment from Vietnam

Issued December 22, 2011 by U.S. Customs and Border Protection.

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N1 N196397 (December 22, 2011)

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

The provided sample is being returned as per your request. Style 410579 is a “Lands’ End” brand woman’s garment constructed of a 69% cotton 31% rayon lightweight, finely knitted slub terry fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The cut and sewn garment features a pointed collar, a zippered full front opening with 6 snap closures, 2 patch pockets at the lower front panels, 2 patch breast pockets, a drawstring waist, long sleeves with snap closure cuffs, and a straight hemmed garment bottom. Both the collar and placket are comprised of two layers of fabric, a self-fabric layer and a woven fabric layer. The garment extends from the shoulders 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 Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: other.

Full text

N196397 December 22, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of a woman’s garment from Vietnam Dear Ms. Malina: In your letter dated December 6, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 410579 is a “Lands’ End” brand woman’s garment constructed of a 69% cotton 31% rayon lightweight, finely knitted slub terry fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the direction in which the stitches were formed. The cut and sewn garment features a pointed collar, a zippered full front opening with 6 snap closures, 2 patch pockets at the lower front panels, 2 patch breast pockets, a drawstring waist, long sleeves with snap closure cuffs, and a straight hemmed garment bottom. Both the collar and placket are comprised of two layers of fabric, a self-fabric layer and a woven fabric layer. The garment extends from the shoulders 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 Sweater…and similar articles, knitted or crocheted: of cotton: other…other: other: women’s: 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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