CBP Ruling N270555 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style INC61025, is a woman’s cardigan constructed from 100% nylon mesh knit fabric which prevents counting stitches and 100% rayon knit fabric coated with polyurethane. The coated fabric is referred to as “faux leather”. The faux leather strips are sewn horizontally in spaced intervals on the outer surface of the cardigan, forming a striped pattern. The cardigan features a mandarin collar, front and back yokes, long hemmed sleeves with zipper closures, a full front opening with a zipper closure, and a loose fitting bottom. The garment extends to below the waist. In your ruling request, style INC61025 was referred to as a jacket. The loose fitting bottom and the mesh knit fabric would not provide sufficient protection against the elements to warrant classification as such. Consequently,

CBP rationale

the applicable subheading for style INC61025 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 or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N270555 December 3, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from China Dear Mr. Kim: In your letter dated October 20, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style INC61025, is a woman’s cardigan constructed from 100% nylon mesh knit fabric which prevents counting stitches and 100% rayon knit fabric coated with polyurethane. The coated fabric is referred to as “faux leather”. The faux leather strips are sewn horizontally in spaced intervals on the outer surface of the cardigan, forming a striped pattern. The cardigan features a mandarin collar, front and back yokes, long hemmed sleeves with zipper closures, a full front opening with a zipper closure, and a loose fitting bottom. The garment extends to below the waist. In your ruling request, style INC61025 was referred to as a jacket. The loose fitting bottom and the mesh knit fabric would not provide sufficient protection against the elements to warrant classification as such. Consequently, the applicable subheading for style INC61025 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 or crocheted: Of man-made fibers: 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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