N250992 N2 Ruling Active

The tariff classification of a boy’s cardigan from Turkey.

Issued March 27, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2069

Headings: 6110

Product description

The submitted sample, identified as style J1S6 “Sear,” is a boy’s cardigan constructed from 70% cotton, 30% polyester knit fabric that measures 20 stitches per 2 centimeters in the direction the stitches were formed. The garment extends below the waist and features a full frontal opening with a four button closure, a one button inner closure and three faux buttons to resemble a double breasted look. The garment also has a hood, long sleeves with rib-knit cuffs, two side pockets and a hemmed bottom. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for style J1S6 will be 6110.20.2069, 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: other: men’s or boys’: other.

Full text

N250992 March 27, 2014 CLA-2-61 OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2069 Ms. Elizabeth Orzol Diesel USA Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a boy’s cardigan from Turkey. Dear Ms. Orzol: In your letter dated February 26, 2014, you requested a tariff classification ruling. The submitted sample, identified as style J1S6 “Sear,” is a boy’s cardigan constructed from 70% cotton, 30% polyester knit fabric that measures 20 stitches per 2 centimeters in the direction the stitches were formed. The garment extends below the waist and features a full frontal opening with a four button closure, a one button inner closure and three faux buttons to resemble a double breasted look. The garment also has a hood, long sleeves with rib-knit cuffs, two side pockets and a hemmed bottom. The sample will be returned to you as requested. The applicable subheading for style J1S6 will be 6110.20.2069, 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: other: men’s or boys’: other.” The rate of duty will be 16.5 percent 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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