The tariff classification of a woman’s cardigan from China.
Issued December 6, 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 T20455M, is a woman’s cut and sewn “LINEAR” label cardigan that is constructed from 78% polyester and 22% rayon 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 stand-up collar, long hemmed adjustable sleeves with a button and self-fabric tab closure, a full front opening with five button closures, two vertical front pockets with a button closure at the waist area, and a self-fabric drawstring at the hemmed garment bottom.
CBP rationale
The applicable subheading for style T20455M 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
N247919 December 6, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Patricia M. Choo ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a woman’s cardigan from China. Dear Ms. Choo: In your letter dated November 11, 2013 you requested a classification ruling on behalf of ITOCHU Prominent USA LLC. As requested, your sample is being returned to you. The submitted sample, style T20455M, is a woman’s cut and sewn “LINEAR” label cardigan that is constructed from 78% polyester and 22% rayon 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 stand-up collar, long hemmed adjustable sleeves with a button and self-fabric tab closure, a full front opening with five button closures, two vertical front pockets with a button closure at the waist area, and a self-fabric drawstring at the hemmed garment bottom. The applicable subheading for style T20455M 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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