N245930 N2 Ruling Active

The tariff classification of a woman’s cardigan from China.

Issued September 20, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style N3R13S05, is a woman’s cut and sewn “laundry” label cardigan that is constructed from 72% polyester, 25% rayon, 2% spandex, and 1% cotton 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 round neckline, long hemmed sleeves, a full front zippered opening, two front pockets at the waist area, shoulder pads tacked to the inside shoulder seams, and a loose fitting hemmed bottom.

CBP rationale

The applicable subheading for style N3R13S05 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

N245930 September 20, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Marilyn G. Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Santos: In your letter dated August 28, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style N3R13S05, is a woman’s cut and sewn “laundry” label cardigan that is constructed from 72% polyester, 25% rayon, 2% spandex, and 1% cotton 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 round neckline, long hemmed sleeves, a full front zippered opening, two front pockets at the waist area, shoulder pads tacked to the inside shoulder seams, and a loose fitting hemmed bottom. The applicable subheading for style N3R13S05 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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