RE: The tariff classification of a women’s heated cardigan from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364119 August 26, 2026 CLA-2-61:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Nicole Robertson Berkshire Blanket 446 Main Street, Suite 1301 Worcester, MA 01608 RE: The tariff classification of a women’s heated cardigan from China Dear Ms. Robertson: In your letter dated August 7, 2026, you requested a tariff classification ruling. In lieu of a sample, you provided detailed information and photographs of the item and its retail packaging. Style 23055-OS-62U “Heated Lounge Cardigan” is a women’s cut and sewn, cardigan-style upper body garment constructed from 100 percent polyester weft 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. Style 23055-OS-62U is oversized and extends from the shoulders to approximately the mid-thigh. It features a shawl collar; a full front opening with three right-over-left snap closures; long, hemmed sleeves; patch pockets on the front panels below the waist; and a straight, hemmed bottom. The body and sleeves are lined with 100 percent polyester warp knit fabric. An electrical heating element, which includes four settings and an automatic shutoff, is incorporated into the back panel of the garment. The power source (a USB rechargeable battery) may be removed based on the wearer’s preference, as well as to wash the garment. You suggest classification of the garment in subheading 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for Style 23055-OS-62U 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: Other: Women’s or girls’: Other. The general rate of duty will be 32 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Maryalice Nowak at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division