CBP Ruling N233678 — The tariff classification of a woman’s cardigan from China.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style GC1612, is a woman’s “Calvin Klein” label cardigan that is constructed from 97% polyester and 3% spandex woven fabric (center front panels) and 100% rayon knitted fabric (the sleeves, side front panels, rear panel, and garment bottom). The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, a full front opening with five button closures, long raglan sleeves with 2x2 rib knit bottoms, and a 2x2 rib knit straight garment bottom. The garment extends from the shoulders to the upper thigh. The essential character of the garment is given by the knit fabric. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted.

CBP rationale

The applicable subheading for the cardigan 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

N233678 October 12, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Lopez: In your letter dated September 20, 2012 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style GC1612, is a woman’s “Calvin Klein” label cardigan that is constructed from 97% polyester and 3% spandex woven fabric (center front panels) and 100% rayon knitted fabric (the sleeves, side front panels, rear panel, and garment bottom). The outer surface of the fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment features a v-shaped front neckline, a full front opening with five button closures, long raglan sleeves with 2x2 rib knit bottoms, and a 2x2 rib knit straight garment bottom. The garment extends from the shoulders to the upper thigh. The essential character of the garment is given by the knit fabric. Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the cardigan 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 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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