N205005 N2 Ruling Active

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

Issued March 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

GRI rules applied: GRI 3(b)

Product description

Your sample is being retained by this office. Style DN2126 is a men’s cut and sewn, layered look garment designed to resemble a knit, long sleeve cardigan worn over a woven V-neck vest. The cardigan portion of Style DN2126 is constructed from 92% cotton, 8% nylon finely knit interlock fabric that measures 32 stitches per 2 centimeters counted in the horizontal direction. The faux-vest portion is constructed from 100% polyester woven fabric. Style DN2126 features a notched collar with lapels; a full front opening with a one button closure; long sleeves with self-fabric banded cuffs; vertical welt pockets below the waist; a hemmed bottom on the center portion of the front panels; and a self-fabric bottom band encircling the remainder of the garment bottom. The faux-vest panels are sewn to the inside placket of the knit garment and feature three button closures and hemmed bottoms. Following General Rule of Interpretation 3(b), the knit fabric imparts the essential character to the garment. Consequently,

Full text

N205005 March 16, 2012 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a men’s knit garment from China. Dear Ms. Lopez: In your letter dated February 15, 2012, you requested a tariff classification ruling. Your sample is being retained by this office. Style DN2126 is a men’s cut and sewn, layered look garment designed to resemble a knit, long sleeve cardigan worn over a woven V-neck vest. The cardigan portion of Style DN2126 is constructed from 92% cotton, 8% nylon finely knit interlock fabric that measures 32 stitches per 2 centimeters counted in the horizontal direction. The faux-vest portion is constructed from 100% polyester woven fabric. Style DN2126 features a notched collar with lapels; a full front opening with a one button closure; long sleeves with self-fabric banded cuffs; vertical welt pockets below the waist; a hemmed bottom on the center portion of the front panels; and a self-fabric bottom band encircling the remainder of the garment bottom. The faux-vest panels are sewn to the inside placket of the knit garment and feature three button closures and hemmed bottoms. Following General Rule of Interpretation 3(b), the knit fabric imparts the essential character to the garment. Consequently, the applicable subheading for Style DN2126 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men's or boys': other. The duty rate is 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 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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