CBP Ruling N225778 — The tariff classification of women’s garments from Indonesia

Tariff classification

Headings: 6110

Product description

The provided sample is being returned as per your request. Styles 21533 (missy) / 21633 (woman’s) / 21733 (petite) are cardigans that are constructed from a 89% polyester 11% spandex finely knitted fabric printed with a faux reptile design on the outer surface. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The majority of the asymmetrical front panels are constructed of a draped unstructured fabric with cut raw edges. The remainder of the garments have a woven fabric lining. The garments feature a full front opening with no means of closure, three quarter length hemmed sleeves, and straight hemmed garment rears. The garments lack the structured styling and tailoring associated with suit-type jackets. Accordingly, the garments are more specifically provided for as other cardigan styled garments of Heading 6110.

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

N225778 July 27, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue NY, NY 10017 RE: The tariff classification of women’s garments from Indonesia Dear Ms. Cheung: In your letter dated July 11, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Styles 21533 (missy) / 21633 (woman’s) / 21733 (petite) are cardigans that are constructed from a 89% polyester 11% spandex finely knitted fabric printed with a faux reptile design on the outer surface. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The majority of the asymmetrical front panels are constructed of a draped unstructured fabric with cut raw edges. The remainder of the garments have a woven fabric lining. The garments feature a full front opening with no means of closure, three quarter length hemmed sleeves, and straight hemmed garment rears. The garments lack the structured styling and tailoring associated with suit-type jackets. Accordingly, the garments are more specifically provided for as other cardigan styled garments of Heading 6110. 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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