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N304602 N3 Ruling Active

The tariff classification of a women’s cardigan style garment from China

Issued June 26, 2019 by U.S. Customs and Border Protection.

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N3 N304602 (June 26, 2019)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

The tariff classification of a women’s cardigan style garment from China

CBP rationale

The applicable subheading for styles D15715, D15716 and D15717, will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other.

Full text

N304602 June 26, 2019 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Sherry Sampson Bluestem Brands, Inc. 220 Hickory Street Warren, PA 16366 RE: The tariff classification of a women’s cardigan style garment from China Dear Ms. Sampson: In your letter dated May 29, 2019, you requested a tariff classification. As requested, your sample will be returned. Style D15715 (Missy size) is a women’s cardigan constructed from 54 percent polyester, 28 percent cotton and 18 percent nylon, machine knit lace (open work fabric) which prevents counting stitches in the direction the stitches were formed. Chapter 61 Statistical Note 3, noted. The garment features a Nehru styled collar, a full front opening with 6 plastic button closures, three-quarter length sleeves with finished vented cuffs and a hemmed shirt tail bottom with side vents. The cardigan reaches to below the waist. You state style D15715 will be sold as style D15716 in petite sizes and as style D15717 in women’s sizes. The applicable subheading for styles D15715, D15716 and D15717, will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: 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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