N260567 N2 Ruling Active

The tariff classification of a woman’s cardigan from China

Issued January 26, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

As requested, your sample will be returned. Style J17342A is a woman’s cardigan constructed from 65% cotton, 30% polyester and 5% spandex jersey knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features seven panels, four in the front, two of which are sewn together lengthwise and three in the back. Additional features include a front winged collar, long hemmed sleeves, a slant welt pocket on either side of the front middle panel, a full front opening with an asymmetrical zipper closure and a straight hemmed bottom. The cardigan extends to below the waist.

CBP rationale

The applicable subheading for style J17342A will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N260567 January 26, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Gonzalez, In your letter dated December 29, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style J17342A is a woman’s cardigan constructed from 65% cotton, 30% polyester and 5% spandex jersey knit fabric which measures more than nine stitches per two centimeters counted in the direction that the stitches were formed. The garment features seven panels, four in the front, two of which are sewn together lengthwise and three in the back. Additional features include a front winged collar, long hemmed sleeves, a slant welt pocket on either side of the front middle panel, a full front opening with an asymmetrical zipper closure and a straight hemmed bottom. The cardigan extends to below the waist. The applicable subheading for style J17342A will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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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