CBP Ruling N290778 — The tariff classification of a woman’s cardigan from China

Tariff classification

Headings: 6110

Product description

As requested, your sample will be returned. Mondetta style MDAWMF7-LT15B is a woman’s cardigan style garment constructed from 100 percent polyester Mélange sweater fleece. The inside of the cardigan is napped. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a doubled stand-up collar with a drawstring closure; a full front opening with a zipper closure; long sleeves with cuffs and thumbholes; two vertical welt pockets at the waist (one on either side); and a loose fitting wide double folded fabric band (the back panel is curved and slightly longer than the front panels). The garment extends to below the waist. In your request, you refer to the sample as a jacket and classification as outerwear under heading 6102, Harmonized Tariff Schedule of the United States, (HTSUS). Although the jacket has a substantial zipper and pockets at the waist, the lightweight fabric and loose fitting bottom would not likely provide sufficient protection from the weather. Consequently,

CBP rationale

the applicable subheading for Mondetta style MDAWMF7-LT15B 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

N290778 October 30, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Lynne McGowan GHY USA, Inc. 239 Phillips Farm Road Gaffney, SC 29341 RE: The tariff classification of a woman’s cardigan from China Dear Ms. McGowan: In your letter dated September 22, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Mondetta style MDAWMF7-LT15B is a woman’s cardigan style garment constructed from 100 percent polyester Mélange sweater fleece. The inside of the cardigan is napped. The garment’s outer surface measures more than nine stitches per two centimeters in the direction the stitches were formed. The cardigan features a doubled stand-up collar with a drawstring closure; a full front opening with a zipper closure; long sleeves with cuffs and thumbholes; two vertical welt pockets at the waist (one on either side); and a loose fitting wide double folded fabric band (the back panel is curved and slightly longer than the front panels). The garment extends to below the waist. In your request, you refer to the sample as a jacket and classification as outerwear under heading 6102, Harmonized Tariff Schedule of the United States, (HTSUS). Although the jacket has a substantial zipper and pockets at the waist, the lightweight fabric and loose fitting bottom would not likely provide sufficient protection from the weather. Consequently, the applicable subheading for Mondetta style MDAWMF7-LT15B 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 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 at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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