E87924 E8 Ruling Active

The tariff classification of a woman’s cotton knit pullover from Hong Kong Dear Ms. Johnson:

Issued October 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2075

Headings: 6110

Product description

Style J15V419 is a woman’s 100% cotton rib knit pullover constructed with more than nine stitches per two centimeters measured in the horizontal direction. The sleeveless garment extends below the waist and features a scoop neckline; block print on the lower part of the front and back panel and a rib finish on the neckline, armholes, and the hemmed bottom. The straps do not extend to the back of the garment; therefore, it does not meet the definition of a tank top and 6109 does not apply.

CBP rationale

The applicable subheading for the pullover will be 6110.20.2075,Harmonized Tariff Schedule of the United States (HTS) which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton:other:other:other:women’s or girls’.

Full text

PD E87924 October 22,1999 CLA-2-61:359:H:TC:CII:BJ:I28 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Cathy Johnson, Import Co-ordinator Seattle Pacific Industries, Inc. P. O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a woman’s cotton knit pullover from Hong Kong Dear Ms. Johnson: In your letter dated September 15,1999, you requested a classification ruling. Style J15V419 is a woman’s 100% cotton rib knit pullover constructed with more than nine stitches per two centimeters measured in the horizontal direction. The sleeveless garment extends below the waist and features a scoop neckline; block print on the lower part of the front and back panel and a rib finish on the neckline, armholes, and the hemmed bottom. The straps do not extend to the back of the garment; therefore, it does not meet the definition of a tank top and 6109 does not apply. The applicable subheading for the pullover will be 6110.20.2075,Harmonized Tariff Schedule of the United States (HTS) which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton:other:other:other:women’s or girls’. The duty rate will be 18.6 percent ad valorem. Style J15V419 falls within textile category designation 339. Based upon international textile trade agreements, products from Hong Kong are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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 control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston/Galveston

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