The tariff classification of a woman’s cardigan-style garment from China
Issued February 13, 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 SC10091 is a woman’s sleeveless cardigan-style garment constructed from 77% cotton and 23% nylon openwork knit fabric, which prevents counting stitches in the direction that the stitches were formed. The cardigan features a self-fabric banded collar, a full front opening with five functional button closures and a hemmed bottom. In your request, reference is made to classification of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). Heading 6106, HTSUS, does not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Chapter 61 Note 4, HTSUS, noted. The openwork knit fabric precludes classification in heading 6106. The garment has construction features common to garments of heading 6110, HTSUS. Consequently,
CBP rationale
the applicable subheading for style SC10091 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, waistcoats (vests), sweatshirts and similar articles, knitted or crocheted (con.
Full text
N261036 February 13, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza 10th Floor New York, NY 10001 RE: The tariff classification of a woman’s cardigan-style garment from China Dear Mr. Kim, In your letter dated January 19, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style SC10091 is a woman’s sleeveless cardigan-style garment constructed from 77% cotton and 23% nylon openwork knit fabric, which prevents counting stitches in the direction that the stitches were formed. The cardigan features a self-fabric banded collar, a full front opening with five functional button closures and a hemmed bottom. In your request, reference is made to classification of heading 6106, Harmonized Tariff Schedule of the United States (HTSUS). Heading 6106, HTSUS, does not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimeter in each direction counted on an area measuring at least 10 centimeters by 10 centimeters. Chapter 61 Note 4, HTSUS, noted. The openwork knit fabric precludes classification in heading 6106. The garment has construction features common to garments of heading 6110, HTSUS. Consequently, the applicable subheading for style SC10091 will be 6110.20.2079, HTSUS, which provides for Sweaters, pullovers, waistcoats (vests), sweatshirts and similar articles, knitted or crocheted (con.): Of Cotton: 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
More rulings on the same tariff codes
The tariff classification of women’s upper body garments from Nicaragua, South Korea, Bangladesh, and Indonesia
The tariff classification of a women’s upper body garment from China
The tariff classification of women’s upper body garments from Vietnam
The tariff classification of an upper body garment from South Korea
The tariff classification of upper body garments from South Korea
The tariff classification of girls’ upper body garments from Vietnam
The tariff classification of women’s upper body garments from South Korea.
The tariff classification of women’s knit wearing apparel from Peru
The tariff classification of two women’s upper body garments from various countries.
The tariff classification of five upper body garments from various countries
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →