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The tariff classification of a woman’s garment from China
Issued July 8, 2014 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N254362 (July 8, 2014)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
Your sample will be retained by this office. Style 1019095 is a woman’s plus size knit garment constructed from 53% nylon and 47% cotton openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. The cardigan features nine panels. Three of the front six panels are sewn together lengthwise on either side of the cardigan, and three back panels sewn together lengthwise. Additional features include a notched lapel collar with snap closures, long sleeves with banded cuffs, a full front zipper closure and a banded bottom. The garment extends from the shoulders to below the waist. You requested classification of style 1019095 as a garment of heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). Style 1019095 has the construction features of a cardigan which is more specifically provided for in heading 6110. Consequently,
CBP rationale
the applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers.
Full text
N254362 July 8, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Abigail Mugrage Charming Shoppes Inc. (CSI) 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s garment from China Dear Ms. Mugrage: In your letter dated June 12, 2014 you requested a tariff classification ruling. Your sample will be retained by this office. Style 1019095 is a woman’s plus size knit garment constructed from 53% nylon and 47% cotton openwork knit fabric which prevents counting stitches in the direction that the fabric was formed. The cardigan features nine panels. Three of the front six panels are sewn together lengthwise on either side of the cardigan, and three back panels sewn together lengthwise. Additional features include a notched lapel collar with snap closures, long sleeves with banded cuffs, a full front zipper closure and a banded bottom. The garment extends from the shoulders to below the waist. You requested classification of style 1019095 as a garment of heading 6114, Harmonized Tariff Schedule of the United States (HTSUS). Style 1019095 has the construction features of a cardigan which is more specifically provided for in heading 6110. Consequently, the applicable subheading for the cardigan will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers...and similar articles, knitted or crocheted (con.): of man-made fibers (con.): Other (con.) Other (con.): Other: Women’s or girls’: Other. The rate of duty will be 32 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 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 Renee Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of a women’s sweater from India
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The tariff classification of women’s garments from Vietnam
The tariff classification of men’s and women’s upper body garments from Vietnam
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