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The tariff classification of a woman’s garment from China
Issued May 23, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N217536 (May 23, 2012)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
The submitted sample is being returned as per your request. Style 64384 is a woman’s “Liz Claiborne” label cardigan. A 100% cotton 2 x 2 ribbed knit fabric comprises the large two-layered foldover collar, a 3-inch wide placket at the garment front, the rear panel which is slight longer than the front panels, and the long sleeves. The ribbed knit fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The front panels of the garment are made of a 100% nylon woven fabric that is quilted with batting and lined with a jersey fabric. The garment has a zippered full front opening. Straight, self-start bottoms are found on the sleeves and rear panel. The garment extends to below the waist. The ribbed knit fabric comprises over 60 percent of the visible surface area and imparts the essential character to the garment. Therefore, the garment is properly classified as an other cardigan styled garment under Heading 6110, HTSUS.
CBP rationale
The applicable subheading for the garment will be 6110.20.2079, 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: Women’s or girls’: Other.
Full text
N217536 May 23, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s garment from China Dear Ms. Nabors: In your letter dated May 10, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 64384 is a woman’s “Liz Claiborne” label cardigan. A 100% cotton 2 x 2 ribbed knit fabric comprises the large two-layered foldover collar, a 3-inch wide placket at the garment front, the rear panel which is slight longer than the front panels, and the long sleeves. The ribbed knit fabric measures more than 9 stitches per 2 centimeters counted in the horizontal direction. The front panels of the garment are made of a 100% nylon woven fabric that is quilted with batting and lined with a jersey fabric. The garment has a zippered full front opening. Straight, self-start bottoms are found on the sleeves and rear panel. The garment extends to below the waist. The ribbed knit fabric comprises over 60 percent of the visible surface area and imparts the essential character to the garment. Therefore, the garment is properly classified as an other cardigan styled garment under Heading 6110, HTSUS. The applicable subheading for the garment will be 6110.20.2079, 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: Women’s or girls’: 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 at (646) 733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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