N265194 N2 Ruling Active

The tariff classification of a men’s knit cardigan from Vietnam.

Issued June 9, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3053

Headings: 6110

Product description

As requested, your sample will be returned. The submitted sample, Style J15-00035 “CVS Jacket” is a men’s hooded cardigan constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 29 stitches per two centimeters counted in the horizontal direction. Style J15-00035 has a self-fabric hood that has a drawstring and a mesh knit fabric lining; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; a logo on the right side chest; contrast color inserts on the undersleeves that extend to the garment sides; two slant pockets on the front panels; a hanger loop at the rear neckline; and a self-fabric bottom band.

Full text

N265194 June 9, 2015 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3053 Ms. Anh Halliburton Design Resources, Inc. 7007 College Blvd. Suite 700 Overland Park, KS 66211 RE: The tariff classification of a men’s knit cardigan from Vietnam. Dear Ms. Halliburton: In your letter dated May 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. The submitted sample, Style J15-00035 “CVS Jacket” is a men’s hooded cardigan constructed from 100% polyester, finely knit fabric that is napped on the inside surface. The fabric measures 29 stitches per two centimeters counted in the horizontal direction. Style J15-00035 has a self-fabric hood that has a drawstring and a mesh knit fabric lining; a full front opening with a zippered closure; long sleeves with self-fabric cuffs; a logo on the right side chest; contrast color inserts on the undersleeves that extend to the garment sides; two slant pockets on the front panels; a hanger loop at the rear neckline; and a self-fabric bottom band. The applicable subheading for Style J15-00035 will be 6110.30.3053, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boys’: other. The rate of duty is 32% 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 Rosemarie Hayward via e-mail at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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