N298556 N2 Ruling Active

The tariff classification of a women’s cardigan from Vietnam

Issued July 26, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

As requested, your sample will be returned. Style 90369 is a women’s cardigan style garment constructed from 97 percent cotton and 3 percent spandex rib-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 beginning at the bottom and extending to the top of the collar, two front panels with princess seams, ruching from the princess seams to the zipper closure, two back panels, long hemmed sleeves and a hemmed bottom that extends to below the waist.

CBP rationale

The applicable subheading for style 90369 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other.

Full text

N298556 July 26, 2018 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jim McDermott Destination Maternity Corporation 232 Strawbridge Drive Moorestown, NJ 08057 RE: The tariff classification of a women’s cardigan from Vietnam Dear Mr. McDermott: In your letter dated June 21, 2018, you requested a tariff classification ruling. As requested, your sample will be returned. Style 90369 is a women’s cardigan style garment constructed from 97 percent cotton and 3 percent spandex rib-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 beginning at the bottom and extending to the top of the collar, two front panels with princess seams, ruching from the princess seams to the zipper closure, two back panels, long hemmed sleeves and a hemmed bottom that extends to below the waist. The applicable subheading for style 90369 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Women’s or girls’: Other. The rate of duty will be 16.5 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →