CBP Ruling N211996 — The tariff classification of a woman’s garment from China

Tariff classification

Headings: 6110

Product description

The submitted sample is being returned as per your request. Style UA4103W is a woman’s cardigan that is constructed from 85% polyester 15% cotton knitted fabric that has been napped on the underside. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The submitted garment features a full front zippered opening, a drawstring hood, long sleeves with loose fitting self-fabric cuffs, two kangaroo patch pockets below the waist, and a loose fitting self-fabric banded garment bottom. The cardigan extends to below the waist. A sketch of a new pocket design that will be used on the garment was submitted with your request. As discussed, the garment lacks a tightening at the wrists and the garment bottom that are necessary for protection against the elements to warrant classification as a jacket of 6102, HTSUS. Therefore, the garment is properly classified as an other cardigan of 6110, HTSUS.

CBP rationale

The applicable subheading for the garment will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers .

Full text

N211996 April 13, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street NY, NY 10018 RE: The tariff classification of a woman’s garment from China Dear Ms. Kelly-Kobayashi: In your letter dated March 27, 2012, you requested a tariff classification ruling on behalf of Deckers Outdoor Corporation. The submitted sample is being returned as per your request. Style UA4103W is a woman’s cardigan that is constructed from 85% polyester 15% cotton knitted fabric that has been napped on the underside. The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The submitted garment features a full front zippered opening, a drawstring hood, long sleeves with loose fitting self-fabric cuffs, two kangaroo patch pockets below the waist, and a loose fitting self-fabric banded garment bottom. The cardigan extends to below the waist. A sketch of a new pocket design that will be used on the garment was submitted with your request. As discussed, the garment lacks a tightening at the wrists and the garment bottom that are necessary for protection against the elements to warrant classification as a jacket of 6102, HTSUS. Therefore, the garment is properly classified as an other cardigan of 6110, HTSUS. The applicable subheading for the garment will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers . . . knitted or crocheted: Of man-made fibers: Other: Other: 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, Thomas J. Russo Director National Commodity Specialist Division

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