The tariff classification of a woman’s cardigan from China
Issued May 31, 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 30391, is a woman’s cardigan constructed from 95 percent rayon and 5 percent Spandex 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 cascading full front opening without closure, a high rear neckline, a back panel with an open-work knit fabric yoke, long hemmed raglan sleeves with open work knit fabric inserts on the backside of the sleeves, and a hemmed bottom. The garment extends to below the waist. In your ruling request, style 30391 was identified as a jacket; however, the garment would not provide sufficient protection against the elements to warrant classification as such. The cardigan has features common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently,
CBP rationale
the applicable subheading for style 30391 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.
Full text
N286486 May 31, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Janice Hu ZZ Fashion Corporation 7210 Dominion Circle Commerce, CA 90040 RE: The tariff classification of a woman’s cardigan from China Dear Ms. Hu: In your letter dated May 16, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style 30391, is a woman’s cardigan constructed from 95 percent rayon and 5 percent Spandex 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 cascading full front opening without closure, a high rear neckline, a back panel with an open-work knit fabric yoke, long hemmed raglan sleeves with open work knit fabric inserts on the backside of the sleeves, and a hemmed bottom. The garment extends to below the waist. In your ruling request, style 30391 was identified as a jacket; however, the garment would not provide sufficient protection against the elements to warrant classification as such. The cardigan has features common to garments of heading 6110, Harmonized Tariff Schedule of the United States (HTSUS). Consequently, the applicable subheading for style 30391 will be 6110.30.3059, 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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