CBP Ruling N272482 — The tariff classification of a woman’s zippered cardigan from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Style FAFLMFL20001Bermuda is a woman’s cardigan constructed from 100% polyester interlock knit fabric. The outer surface of the garment’s fabric measures more than nine stitches in the direction that the stitches were formed. The cardigan features a pieced hood capped with a constrasting color and without means of tightening or closure, a pieced front panel with side inserts, a full front opening with a zipper closure, two vertical pockets at the waist, one on either side of the front panel, long raglan sleeves with capped cuffs in a contrasting color, and a loose hemmed bottom. Additional features include, a sewn-in label with the TRESPASS logo in the right side seam, the TRESPASS logo embroidered on the lower left front panel, AIRTRAP embroidered on the upper left sleeve, AT300 embroidered on the lower left sleeve, and overlockstitching throughout.

CBP rationale

The applicable subheading for style FAFLMFL20001Bermuda will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Women’s or girls’: Other.

Full text

N272482 February 26, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Elisa A. White JACOBS and TURNER LTD 149 Vermont Street Kinning Park Glasgow G41 ILU United Kingdom RE: The tariff classification of a woman’s zippered cardigan from China Dear Ms. White: In your letter dated January 27, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style FAFLMFL20001Bermuda is a woman’s cardigan constructed from 100% polyester interlock knit fabric. The outer surface of the garment’s fabric measures more than nine stitches in the direction that the stitches were formed. The cardigan features a pieced hood capped with a constrasting color and without means of tightening or closure, a pieced front panel with side inserts, a full front opening with a zipper closure, two vertical pockets at the waist, one on either side of the front panel, long raglan sleeves with capped cuffs in a contrasting color, and a loose hemmed bottom. Additional features include, a sewn-in label with the TRESPASS logo in the right side seam, the TRESPASS logo embroidered on the lower left front panel, AIRTRAP embroidered on the upper left sleeve, AT300 embroidered on the lower left sleeve, and overlockstitching throughout. The applicable subheading for style FAFLMFL20001Bermuda will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats 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 Federal 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 Orsat at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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