The tariff classification of a woman’s cardigan from China.
Issued February 25, 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 99967, is a woman’s cardigan that is constructed from 100% polyester woven fabric (front panels) and 60% cotton and 40% rayon jersey knitted fabric (the sleeves, patch pockets, placket, 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 no means of closure, long sleeves with rib knit bottoms, large knit patch pockets at the waist area, and a rib knit straight garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character. Therefore, the garment is considered to be of knit construction.
CBP rationale
The applicable subheading for style 99967 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 (con.
Full text
N238291 February 25, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s cardigan from China. Dear Mr. Ching: In your letter dated February 5, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 99967, is a woman’s cardigan that is constructed from 100% polyester woven fabric (front panels) and 60% cotton and 40% rayon jersey knitted fabric (the sleeves, patch pockets, placket, 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 no means of closure, long sleeves with rib knit bottoms, large knit patch pockets at the waist area, and a rib knit straight garment bottom. The garment extends from the shoulders to below the waist. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the knit fabric, which is more than 60 percent of the surface area of the garment, provides the essential character. Therefore, the garment is considered to be of knit construction. The applicable subheading for style 99967 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 (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. 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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