N263442 N2 Ruling Active

The tariff classification of a woman’s cardigan from China

Issued April 23, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample will be returned. Style 00SJKE-G-ERIO is a woman’s “Diesel” label cardigan constructed from 100% polyester mesh 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 garment features a stand-up rib knit elasticized collar, long sleeves with elasticized rib knit cuffs (a pocket with a zipper closure on the wearer’s left sleeve), a full front opening with a zipper closure, three front pockets with snap closures, a sweat patch on the back panel, and an elasticized rib knit bottom. The garment extends to below the waist.

CBP rationale

The applicable subheading for style 00SJKE-G-ERIO will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted (con.

Full text

N263442 April 23, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Orzol: In your letter dated March 30, 2015 you requested a tariff classification ruling. As requested, your sample will be returned. Style 00SJKE-G-ERIO is a woman’s “Diesel” label cardigan constructed from 100% polyester mesh 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 garment features a stand-up rib knit elasticized collar, long sleeves with elasticized rib knit cuffs (a pocket with a zipper closure on the wearer’s left sleeve), a full front opening with a zipper closure, three front pockets with snap closures, a sweat patch on the back panel, and an elasticized rib knit bottom. The garment extends to below the waist. The applicable subheading for style 00SJKE-G-ERIO will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted (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 Renée M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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