CBP Ruling N260810 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style 7735 is a woman’s cut and sewn cardigan constructed from 100% polyester knit fabric, brushed on the inner surface. 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 self-fabric stand-up collar, long sleeves with elasticized endings, a full front opening with a zipper closure, two front slash pockets at the waist, contrasting color inserts on the front and rear panels extending down the wearer’s right sleeve, and a loose fitting hemmed bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL and in girls sizes S-L as style 7736. You referred to style 7735 as a jacket. The loose fitting hemmed bottom would not provide sufficient protection against the elements which precludes classification as a garment of Heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). Consequently,

CBP rationale

the applicable subheading for styles 7735 and 7736 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.

Full text

N260810 February 6, 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 January 6, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style 7735 is a woman’s cut and sewn cardigan constructed from 100% polyester knit fabric, brushed on the inner surface. 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 self-fabric stand-up collar, long sleeves with elasticized endings, a full front opening with a zipper closure, two front slash pockets at the waist, contrasting color inserts on the front and rear panels extending down the wearer’s right sleeve, and a loose fitting hemmed bottom. The garment extends to below the waist and will be offered in ladies sizes S-2XL and in girls sizes S-L as style 7736. You referred to style 7735 as a jacket. The loose fitting hemmed bottom would not provide sufficient protection against the elements which precludes classification as a garment of Heading 6102, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for styles 7735 and 7736 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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