CBP Ruling N291928 — The tariff classification of a women’s cardigan from Vietnam

Tariff classification

Headings: 6113

Product description

The sample will be returned to you under separate cover. The submitted sample, Style TH681900001, is a women’s cardigan. The entire front panels, top half of the sleeves and the yoke are constructed from 100% knit polyester coated with a cellular plastic that completely obscures the underlying fabric. The bottom half of the sleeves are constructed from 65% rayon, 30% nylon and 5% elastane knit fabric. The back of the garment excluding the yoke is construced from 100% nylon lace-like fabric. The unlined garment features a full front opening with no means of closure and pockets at the waist. Although Style TH681900001 is of cellular construction, the backing fabric is used in lieu of a lining for comfort and therefore, is used for more than mere reinforcement. As a result, the garment is considered to be made of fabric of heading 5903.

CBP rationale

The applicable subheading for Style TH681900001 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other.

Full text

N291928 December 1, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Susana Li Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a women’s cardigan from Vietnam Dear Ms. Li, In your letter dated November 7, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. The submitted sample, Style TH681900001, is a women’s cardigan. The entire front panels, top half of the sleeves and the yoke are constructed from 100% knit polyester coated with a cellular plastic that completely obscures the underlying fabric. The bottom half of the sleeves are constructed from 65% rayon, 30% nylon and 5% elastane knit fabric. The back of the garment excluding the yoke is construced from 100% nylon lace-like fabric. The unlined garment features a full front opening with no means of closure and pockets at the waist. Although Style TH681900001 is of cellular construction, the backing fabric is used in lieu of a lining for comfort and therefore, is used for more than mere reinforcement. As a result, the garment is considered to be made of fabric of heading 5903. The applicable subheading for Style TH681900001 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, other. The rate of duty will be 3.8 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 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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