The tariff classification of a woman’s cardigan from China.
Issued February 1, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style EZ337, is a woman’s “ENZA®” label cardigan that is constructed from 60% cotton, 35% polyester, and 5% spandex knit fabric. 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 full front opening with a zipper closure, a self-fabric stand-up collar, long sleeves with rib knit cuffs, two vertical pockets at the waist area, and a loose fitting rib knit garment bottom. The garment extends from the shoulders to below the waist. You asserted classification as a jacket under 6102.20.0010, HTSUS. However, the loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style EZ337 is properly classified as a cardigan of 6110, HTSUS.
CBP rationale
The applicable subheading for style EZ337 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: Women’s or girls’.
Full text
N237618 February 1, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Mary Zarzecki One Stop Imprintable Fashions 2686 Northridge Drive Grand Rapids, MI 49544 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Zarzecki: In your letter dated January 17, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style EZ337, is a woman’s “ENZA®” label cardigan that is constructed from 60% cotton, 35% polyester, and 5% spandex knit fabric. 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 full front opening with a zipper closure, a self-fabric stand-up collar, long sleeves with rib knit cuffs, two vertical pockets at the waist area, and a loose fitting rib knit garment bottom. The garment extends from the shoulders to below the waist. You asserted classification as a jacket under 6102.20.0010, HTSUS. However, the loose fitting garment bottom would not provide sufficient protection against the elements to warrant classification as such. Therefore, style EZ337 is properly classified as a cardigan of 6110, HTSUS. The applicable subheading for style EZ337 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: Women’s or girls’. 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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