CBP Ruling N255056 — The tariff classification of a woman’s garment from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style F14JKTS is a fully lined cardigan constructed from 60% rayon, 35% nylon and 5% spandex double knit fabric which measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan has eleven panels, six of which are in the front. Three of the six front panels are sewn together lengthwise on either side of the cardigan. The garment features an attached collar, notched lapels with snap closures, a front and back yoke of a contrasting color and two vertical inset pockets with zipper closures at the waist. Additional features include long hemmed sleeves with a contrasting color insert, a loose rib knit band bottom with self-fabric tabs having snap closures and a full asymmetrical zipper closure. Style F14JKTS was identified as a jacket, however, the hemmed sleeves and loose bottom would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan of heading 6110, Harmonized Tariff Schedule of the United States, (HTSUS).

CBP rationale

The applicable subheading for style F14JKTS will be 6110.30.3059, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N255056 July 31, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s garment from China Dear Ms. Chioccola: In your letter dated July 2, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style F14JKTS is a fully lined cardigan constructed from 60% rayon, 35% nylon and 5% spandex double knit fabric which measures more than nine stitches per two centimeters in the direction that the stitches were formed. The cardigan has eleven panels, six of which are in the front. Three of the six front panels are sewn together lengthwise on either side of the cardigan. The garment features an attached collar, notched lapels with snap closures, a front and back yoke of a contrasting color and two vertical inset pockets with zipper closures at the waist. Additional features include long hemmed sleeves with a contrasting color insert, a loose rib knit band bottom with self-fabric tabs having snap closures and a full asymmetrical zipper closure. Style F14JKTS was identified as a jacket, however, the hemmed sleeves and loose bottom would not provide sufficient protection against the elements to warrant classification as such. The garment is properly classified as a cardigan of heading 6110, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for style F14JKTS will be 6110.30.3059, (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): of man-made fibers: Other: Other: 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

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