N203335 N2 Ruling Active

The tariff classification of a men’s knit cardigan from China.

Issued March 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample is being returned. Style 32FR0001 is a men’s cut and sewn cardigan constructed from fabric consisting of a light weight outer layer of 60% cotton, 40% polyester finely knit fabric bonded to an inner layer of a light weight 100% polyester finely knit pile fabric. Style 32FR0001 has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; two side entry pockets below the waist; and a loose fitting, straight hemmed bottom. The light weight fabric and loose fitting bottom do not provide protection against the elements. Although you suggest classification in HTS 6113.00.9025, the garment does not fall within that subheading because there is no visible plastic and the fabric is of knit pile lamination. Consequently,

Full text

N203335 March 5, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Marilyn G. Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a men’s knit cardigan from China. Dear Ms. Santos: In your letter dated February 1, 2012, you requested a tariff classification ruling. As requested, your sample is being returned. Style 32FR0001 is a men’s cut and sewn cardigan constructed from fabric consisting of a light weight outer layer of 60% cotton, 40% polyester finely knit fabric bonded to an inner layer of a light weight 100% polyester finely knit pile fabric. Style 32FR0001 has a self-fabric stand-up collar; a full front opening with a zippered closure; long, hemmed sleeves; two side entry pockets below the waist; and a loose fitting, straight hemmed bottom. The light weight fabric and loose fitting bottom do not provide protection against the elements. Although you suggest classification in HTS 6113.00.9025, the garment does not fall within that subheading because there is no visible plastic and the fabric is of knit pile lamination. Consequently, the applicable subheading for Style 32FR0001 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 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 the 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 Mary Ryan at (646) 733-3271. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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