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The tariff classification of a woman’s cardigan from Vietnam
Issued May 7, 2018 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N294174 (May 7, 2018)
Tariff classification
HTS codes: 6110.30.3059
Headings: 6110
Product description
As requested, your sample will be returned. Item 184142, is a woman’s cardigan constructed from 100 percent polyester mesh 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 stand up collar, a full front opening with a zipper closure, long raglan sleeves with loose-fitting rib knit cuffs and a contrast color fabric extending down the sleeves, two side pockets at the waist, and a straight rib knit bottom. The garment extends to below the waist. You suggest classification as a jacket under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). However, the loose fitting cuffs and light weight mesh fabric of the garment would not provide sufficient protection against the elements to warrant classification as such. Therefore,
CBP rationale
the applicable subheading for item 184142 will be 6110.30.3059, HTSUS, which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.
Full text
N294174 May 7, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Moncy Nabors J.C. Penney Purchasing Corporation 6501 Legacy Drive, MS 4202 Plano, TX 75024 RE: The tariff classification of a woman’s cardigan from Vietnam Dear Ms. Nabors: In your letter dated February 7, 2018, received by this office on May 3, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Item 184142, is a woman’s cardigan constructed from 100 percent polyester mesh 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 stand up collar, a full front opening with a zipper closure, long raglan sleeves with loose-fitting rib knit cuffs and a contrast color fabric extending down the sleeves, two side pockets at the waist, and a straight rib knit bottom. The garment extends to below the waist. You suggest classification as a jacket under subheading 6102.30.2010, Harmonized Tariff Schedule of the United States (HTSUS). However, the loose fitting cuffs and light weight mesh fabric of the garment would not provide sufficient protection against the elements to warrant classification as such. Therefore, the applicable subheading for item 184142 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: 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
More rulings on the same tariff codes
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The tariff classification of a women’s sweater from India
The tariff classification of women’s wearing apparel from Vietnam
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The tariff classification of men’s and women’s upper body garments from Vietnam
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