The tariff classification of a man’s pullover and a woman’s pullover from China
Issued September 19, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3055, 6110.30.3050
Headings: 6110
Product description
You submitted two samples of pullovers that are constructed from 94% nylon, 6% spandex, jacquard knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style E47P is a man’s pullover that features a crew neckline, short hemmed sleeves and a hemmed bottom. Style E5A2 is a woman’s pullover that features a round neckline. Short hemmed sleeves and a hemmed bottom. Although you suggest that the garments are classified in items 6109.90.1047 and 6109.90.1075 HTS, we note that classification is precluded from heading 6109 HTS because the garments are believed to be for multiple use, therefore, are not underwear. Your samples are being returned as requested.
CBP rationale
The applicable subheading for style E47P will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: men’s.
Full text
NY J87240 September 19, 2003 CLA-2-61:RR:NC:TA:359 J87240 CATEGORY: Classification TARIFF NO.: 6110.30.3050; 6110.30.3055 Mr. Michael Morrissey Orvis/Ex Officio, Inc. 1419 Elliot Ave. W Seattle, WA 98119 RE: The tariff classification of a man’s pullover and a woman’s pullover from China Dear Mr. Morrissey: In your letter dated August 20, 2003 you requested a tariff classification ruling. You submitted two samples of pullovers that are constructed from 94% nylon, 6% spandex, jacquard knit fabric. The outer surface of the garments measures more than 9 stitches per 2 centimeters in the horizontal direction. Style E47P is a man’s pullover that features a crew neckline, short hemmed sleeves and a hemmed bottom. Style E5A2 is a woman’s pullover that features a round neckline. Short hemmed sleeves and a hemmed bottom. Although you suggest that the garments are classified in items 6109.90.1047 and 6109.90.1075 HTS, we note that classification is precluded from heading 6109 HTS because the garments are believed to be for multiple use, therefore, are not underwear. Your samples are being returned as requested. The applicable subheading for style E47P will be 6110.30.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of man made fibers: other…other: men’s. The rate of duty will be 32.2% ad valorem. The subheading for style E5A2 will be 6110.30.3055, which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32.2% ad valorem. Style E47P falls within textile category designation 638. Style E5A2 falls in category 639. 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.cbp.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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