N251412 N2 Ruling Active

The tariff classification of men’s and boys’ knit cardigans from China.

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

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style 229142 “Determination Jacket,” is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The fabric measures 38 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric stand up collar; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; zippered side entry pockets below the waist; contrast color inserts on each sleeve; a small rubber logo on the bottom right sleeve; and a loose fitting, self-fabric bottom band. Style 229142 will be imported in Adult (men’s) sizes S - 3XL.

Full text

N251412 March 27, 2014 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of men’s and boys’ knit cardigans from China. Dear Ms. Paitsell: In your letter dated January 31, 2014, you requested a tariff classification ruling on behalf of Holloway Sportswear. As requested, your sample will be returned. The submitted sample, Style 229142 “Determination Jacket,” is a men’s cut and sewn cardigan constructed from 100% polyester, finely knit tricot fabric that is brushed on the inner surface. The fabric measures 38 stitches per two centimeters counted in the horizontal direction. The garment features a self-fabric stand up collar; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; zippered side entry pockets below the waist; contrast color inserts on each sleeve; a small rubber logo on the bottom right sleeve; and a loose fitting, self-fabric bottom band. Style 229142 will be imported in Adult (men’s) sizes S - 3XL. You state that the same garment will be imported as Style 229242 in Youth (boys’) sizes S – XL. The applicable subheading for Styles 229142 and 229242 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The rate of duty is 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 the 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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