N304603 N3 Ruling Active

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

Issued June 28, 2019 by U.S. Customs and Border Protection.

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 D21994, D21995 and D21996, 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

N304603 June 28, 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 samples will be returned. Style D21994 (missy size) is a women’s cardigan style garment constructed from 100 percent polyester machine knit mesh fabric, which due to the construction of the fabric, the stitches cannot be counted in the direction the stitches were formed. Chapter 61 Statistical Note 3 Harmonized Tariff Schedule of the United States (HTSUS), noted. The cardigan features a round front neckline, a high rear neckline, a full front opening with a two plastic button closure, three-quarter hemmed sleeves and a straight hemmed bottom extending to below the waist. Additionally, the garment features woven appliques throughout. You state style D21994 will be sold as D21995 (petite sizes) and D21996 (women’s sizes). The applicable subheading for styles D21994, D21995 and D21996, 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. If you have any questions regarding the ruling, contact National Import Specialist Renée M. Orsat at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division 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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