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The tariff classification of a woman’s cardigan from China
Issued December 8, 2016 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N280673 (December 8, 2016)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample will be returned. Style 32986, is a woman’s cardigan constructed from two different types of fabric. The outer surface of the garment’s fabric prevents counting stitches in the direction the stitches were formed. The cardigan features a jewel neck banded collar, 2 front panels constructed from 53% cotton and 47% nylon open work warp knit fabric, one back panel and long sleeves with rib knit cuffs constructed from 74% rayon and 26 % polyester, a full front opening with six button closures, and a rib knit banded bottom. The garment extends from the shoulders to below the waist. Garments made up from different fabrics are considered to be a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States HTSUS, noted. In this case, the openwork warp knit fabric provides the essential character. Consequently,
CBP rationale
the applicable subheading for style 32986 will be 6110.20.2079, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.
Full text
N280673 December 8, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Li Lin HMS Productions Inc, 250 West 39th Street New York, NY 10018 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Lin: In your letter dated, October 12, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 32986, is a woman’s cardigan constructed from two different types of fabric. The outer surface of the garment’s fabric prevents counting stitches in the direction the stitches were formed. The cardigan features a jewel neck banded collar, 2 front panels constructed from 53% cotton and 47% nylon open work warp knit fabric, one back panel and long sleeves with rib knit cuffs constructed from 74% rayon and 26 % polyester, a full front opening with six button closures, and a rib knit banded bottom. The garment extends from the shoulders to below the waist. Garments made up from different fabrics are considered to be a composite good, with the classification determined by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States HTSUS, noted. In this case, the openwork warp knit fabric provides the essential character. Consequently, the applicable subheading for style 32986 will be 6110.20.2079, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton (con.): Other: Other: Other: Women’s or girls’: Other. 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 https://hts.usitc.gov/current. 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 Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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