CBP Ruling N255827 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style INC14MOL is a woman’s cardigan constructed from two different knit fabrics. The cardigan features a jewel neckline, long sleeves, front panels finished with self-fabric fringe and a full front opening without means of closure. The garment extends to below the waist. The front panels are constructed from 88% polyester and 12% spandex moleskin knit fabric. The long sleeves and rear panel are constructed from 80% rayon and 20% nylon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As noted above, the cardigan is made up of two different knit fabrics. Such garments are considered a composite good, with the classification determined by the material that provides the essential character. In this case, the moleskin knit fabric which comprises the front panels and fringe imparts the essential character.

CBP rationale

The applicable subheading for style INC14MOL 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

N255827 August 14, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Chioccola: In your letter dated July 30, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style INC14MOL is a woman’s cardigan constructed from two different knit fabrics. The cardigan features a jewel neckline, long sleeves, front panels finished with self-fabric fringe and a full front opening without means of closure. The garment extends to below the waist. The front panels are constructed from 88% polyester and 12% spandex moleskin knit fabric. The long sleeves and rear panel are constructed from 80% rayon and 20% nylon knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction that the stitches were formed. As noted above, the cardigan is made up of two different knit fabrics. Such garments are considered a composite good, with the classification determined by the material that provides the essential character. In this case, the moleskin knit fabric which comprises the front panels and fringe imparts the essential character. The applicable subheading for style INC14MOL 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 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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