CBP Ruling N237864 — The tariff classification of a woman’s cardigan from Italy.

Tariff classification

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 00S4W5-G-Eny, is a woman’s cut and sewn “Diesel” label cardigan that is constructed from 51% polyethylene, 25% polyester, 14% nylon, and 10% wool 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 extends to below the waist. The cardigan features a self-fabric fold-over collar with leather capping that extends to the garment bottom, ¾ length hemmed sleeves, a full front opening with a snap closure at the waist area, two inset pockets with leather trim at the waist area, a self-fabric belt threaded through two leather belt loops at the waist area, a leather overlay extending from the collar down the center of the rear panel to the garment bottom, and a loose fitting hemmed bottom.

CBP rationale

The applicable subheading for style 00S4W5-G-Eny 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

N237864 February 1, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s cardigan from Italy. Dear Ms. Orzol: In your letter dated January 24, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 00S4W5-G-Eny, is a woman’s cut and sewn “Diesel” label cardigan that is constructed from 51% polyethylene, 25% polyester, 14% nylon, and 10% wool 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 extends to below the waist. The cardigan features a self-fabric fold-over collar with leather capping that extends to the garment bottom, ¾ length hemmed sleeves, a full front opening with a snap closure at the waist area, two inset pockets with leather trim at the waist area, a self-fabric belt threaded through two leather belt loops at the waist area, a leather overlay extending from the collar down the center of the rear panel to the garment bottom, and a loose fitting hemmed bottom. The applicable subheading for style 00S4W5-G-Eny 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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