The tariff classification of a woman’s cardigan from Taiwan
Issued December 9, 2016 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 AL75105 is a woman’s sleeveless cardigan constructed from 51% rayon, 29% cotton and 20% nylon knit openwork fabric which prevents counting stitches in the direction the stitches were formed. The garment features lining for the front; back and sidespanels; a round neckline; a full front opening with a hook and eye closure at the center front neckline, a self fabric shoulder overlay; and a self fabric scalloped bottom. In your request, the sample was referred to as a “…Lace Capelet”. Style AL75105 has characteristics common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS) and is specifically provided for in 6110, HTSUS. Consequently,
CBP rationale
the applicable subheading for style AL75105 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted; Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other.
Full text
N281061 December 9, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Jaehee Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s cardigan from Taiwan Dear Ms. Kim: In your letter dated, October 17, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style AL75105 is a woman’s sleeveless cardigan constructed from 51% rayon, 29% cotton and 20% nylon knit openwork fabric which prevents counting stitches in the direction the stitches were formed. The garment features lining for the front; back and sidespanels; a round neckline; a full front opening with a hook and eye closure at the center front neckline, a self fabric shoulder overlay; and a self fabric scalloped bottom. In your request, the sample was referred to as a “…Lace Capelet”. Style AL75105 has characteristics common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS) and is specifically provided for in 6110, HTSUS. Consequently, the applicable subheading for style AL75105 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted; Of man-made fibers: Other: Other: Other: Other: Women’s or girls’: Other. The rate of duty is 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 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 Renée Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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