N284540 N2 Ruling Active

The tariff classification of a woman’s cardigan from Mexico

Issued April 12, 2017 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 5558, is a woman’s cardigan constructed from 100 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a piece constructed self-fabric hood without closure, a full front opening with a zipper closure, long hemmed raglan sleeves, two front vertical pockets below the waist, and a hemmed loose fitting front bottom with a hemmed shirt tail back bottom. The garment extends to below the waist and will be offered in ladies sizes XS-2XL.

CBP rationale

The applicable subheading for style 5558 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 (con.

Full text

N284540 April 12, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Karen Paitsell Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a woman’s cardigan from Mexico Dear Ms. Paitsell: In your letter dated March 17, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 5558, is a woman’s cardigan constructed from 100 percent polyester knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a piece constructed self-fabric hood without closure, a full front opening with a zipper closure, long hemmed raglan sleeves, two front vertical pockets below the waist, and a hemmed loose fitting front bottom with a hemmed shirt tail back bottom. The garment extends to below the waist and will be offered in ladies sizes XS-2XL. The applicable subheading for style 5558 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 (con.): Of man-made fibers: Other: 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 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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