CBP Ruling N260360 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

Your sample will be returned. Style 7724 is a woman’s cut-and-sewn cardigan constructed from 100% polyester 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 stand-up collar, long raglan sleeves having contrasting color inserts with elasticized endings, two vertical pockets at the waist, a full front opening with a zipper closure and a loose fitting hemmed bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL. The cardigan was referred to as a jacket in your request. The loose fitting bottom of the garment would not provide sufficient protection against the elements precluding it from heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). In addition, all other features of the cardigan are common to garments of heading 6110, HTSUS. As such,

CBP rationale

the applicable subheading for style 7724 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N260360 January 12, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Rizner: In your letter dated December 12, 2014, you requested a tariff classification ruling. Your sample will be returned. Style 7724 is a woman’s cut-and-sewn cardigan constructed from 100% polyester 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 stand-up collar, long raglan sleeves having contrasting color inserts with elasticized endings, two vertical pockets at the waist, a full front opening with a zipper closure and a loose fitting hemmed bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL. The cardigan was referred to as a jacket in your request. The loose fitting bottom of the garment would not provide sufficient protection against the elements precluding it from heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). In addition, all other features of the cardigan are common to garments of heading 6110, HTSUS. As such, the applicable subheading for style 7724 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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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