CBP Ruling N259700 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

. As requested, your sample will be returned. Style 5D015 is a woman’s fully lined, tailored cardigan constructed from 60% rayon 35% nylon and 5% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a V-shaped neckline with a stand-up collar, encircled by a double ruffle trim which extends down the front center of the cardigan and continues around the entire bottom of the garment. Additional features include long sleeves with double ruffled cuffs, two front inset pockets with welted openings at the waist and a full front zipper closure. The cardigan extends to the below the waist. You requested classification under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS) for the submitted sample. The garment provides sufficient coverage and has the construction features of a cardigan which is more specifically provided for in heading 6110, HTSUS. Consequently,

CBP rationale

the applicable subheading for style 5D015 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N259700 December 22, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Robert T. Stack, Esq. Tompkins & Davidson, LLP 5 Hanover Square 15th Floor New York, NY 10004 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Stack: In your letter dated November 19, 2014, you requested a tariff classification ruling on behalf of your client, Macy’s Merchandising Group, Inc.. As requested, your sample will be returned. Style 5D015 is a woman’s fully lined, tailored cardigan constructed from 60% rayon 35% nylon and 5% spandex knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The cardigan features a V-shaped neckline with a stand-up collar, encircled by a double ruffle trim which extends down the front center of the cardigan and continues around the entire bottom of the garment. Additional features include long sleeves with double ruffled cuffs, two front inset pockets with welted openings at the waist and a full front zipper closure. The cardigan extends to the below the waist. You requested classification under heading 6114, Harmonized Tariff Schedule of the United States (HTSUS) for the submitted sample. The garment provides sufficient coverage and has the construction features of a cardigan which is more specifically provided for in heading 6110, HTSUS. Consequently, the applicable subheading for style 5D015 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 (con.): 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 M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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