CBP Ruling N218199 — The tariff classification of a woman’s garment from Vietnam

Tariff classification

Headings: 6110

Product description

The submitted garment is being returned as per your request. Style 66518 is a women’s cardigan that is constructed from 88% polyester 12% spandex knitted fabric which has been brushed 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 cardigan features a stand-up collar, a zippered full front opening, two inset front pockets at the waist area, long sleeves with a thumb hole on the self-fabric cuffs, and a loose fitting hemmed garment bottom. The garment extends to below the waist. You asserted classification as a jacket under 6102.30.2010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan-styled garment of 6110, HTSUS.

CBP rationale

The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N218199 June 8, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of a woman’s garment from Vietnam Dear Ms. Nabors: In your letter dated May 16, 2012, you requested a tariff classification ruling. The submitted garment is being returned as per your request. Style 66518 is a women’s cardigan that is constructed from 88% polyester 12% spandex knitted fabric which has been brushed 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 cardigan features a stand-up collar, a zippered full front opening, two inset front pockets at the waist area, long sleeves with a thumb hole on the self-fabric cuffs, and a loose fitting hemmed garment bottom. The garment extends to below the waist. You asserted classification as a jacket under 6102.30.2010, HTSUS. However, the loose fitting bottom of the garment would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as an other cardigan-styled garment of 6110, HTSUS. The applicable subheading for the garment will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted: Of man-made fibers: 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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