The classification of a man’s pullover and a women’s garment similar to a T-shirt from China.
Issued October 19, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2065, 6109.10.0070
GRI rules applied: GRI 3(b)
Product description
The samples are being returned, as you requested. Style 6150ESPA (which will also be imported under style numbers 6150FLOW and 6150ELPH for different prints) is a man’s pullover constructed from 100% cotton heavy weight jersey knit fabric. The pullover has a crew neckline; short sleeves; and a hemmed bottom. The pullover is screen printed on the front and back. Style W6370BET is a woman’s T-shirt styled garment constructed from lightweight 100% cotton jersey knit fabric. The garment has a rounded neckline; short sleeves; a small screen print on the front; and a hemmed bottom with one-inch side slits extending upward from the bottom. The garment also has a facing-like semi-circular patch of fabric sewn onto the inside back neckline. The garment will be imported with a carrying bag constructed of the same material. The bag features a screen print that matches the one found on the garment, and has a drawstring closure. Style W6370BET, consisting of both the garment and the carrying bag, are considered a composite good in accordance with General Rules of Interpretation 3(b). The essential character is provided by the garment, therefore, both the garment and the carrying bag will be classified under the HTS number for the garment.
CBP rationale
The applicable subheading for styles 6150ESPA, 6150FLOW and 6150ELPH will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…and similar articles, knitted or crocheted: of cotton: other: men’s or boys. The applicable subheading for style W6370BET (including the garment and the carrying bag) will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts…and similar garments, knitted or crocheted: of cotton: women’s or girls: other.
Full text
NY E86308 October 19, 1999 CLA-2-61:RR:NC:WA:361 E86308 CATEGORY: Classification TARIFF NO.: 6110.20.2065; 6109.10.0070 Mr. John Imbrogulio Nordstrom, Inc. A/P, Import Office 1617 Sixth Avenue. Suite 1000 Seattle, WA 98101-1742 RE: The classification of a man’s pullover and a women’s garment similar to a T-shirt from China. Dear Mr. Imbrogulio: In your letter dated August 20, 1999, you requested a classification ruling for two garments. The samples are being returned, as you requested. Style 6150ESPA (which will also be imported under style numbers 6150FLOW and 6150ELPH for different prints) is a man’s pullover constructed from 100% cotton heavy weight jersey knit fabric. The pullover has a crew neckline; short sleeves; and a hemmed bottom. The pullover is screen printed on the front and back. Style W6370BET is a woman’s T-shirt styled garment constructed from lightweight 100% cotton jersey knit fabric. The garment has a rounded neckline; short sleeves; a small screen print on the front; and a hemmed bottom with one-inch side slits extending upward from the bottom. The garment also has a facing-like semi-circular patch of fabric sewn onto the inside back neckline. The garment will be imported with a carrying bag constructed of the same material. The bag features a screen print that matches the one found on the garment, and has a drawstring closure. Style W6370BET, consisting of both the garment and the carrying bag, are considered a composite good in accordance with General Rules of Interpretation 3(b). The essential character is provided by the garment, therefore, both the garment and the carrying bag will be classified under the HTS number for the garment. The applicable subheading for styles 6150ESPA, 6150FLOW and 6150ELPH will be 6110.20.2065, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers…and similar articles, knitted or crocheted: of cotton: other: men’s or boys. The rate of duty will be 18.6 percent ad valorem. The applicable subheading for style W6370BET (including the garment and the carrying bag) will be 6109.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts…and similar garments, knitted or crocheted: of cotton: women’s or girls: other. The rate of duty will be 18.8 percent ad valorem. Styles 6150ESPA, 6150FLOW and 6150ELPH fall within textile category designation 338; style W6370BET (including the garment and the carrying bag) falls within textile category designation 339. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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