L82005 L8 Ruling Active

The tariff classification of a woman’s pullover from Macau

Issued February 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2075

Headings: 6110

Product description

Your sample is being returned as requested. The submitted sample, reference number PP289133, is a woman’s sleeveless pullover that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-back and V-front, a shelf bra, a hemmed bottom, and may be worn off the shoulders. The pullover also features spaghetti straps that extend around the shoulders and crosses in the back. The straps are connected by a plastic ring on the back of the garment.

CBP rationale

The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s.

Full text

NY L82005 February 2, 2005 CLA-2-61:RR:NC:TA:359 L82005 CATEGORY: Classification TARIFF NO.: 6110.20.2075 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s pullover from Macau Dear Ms. De Silva: In your letter dated January 13, 2005, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, reference number PP289133, is a woman’s sleeveless pullover that is constructed from 95% cotton, 5% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The pullover features a V-back and V-front, a shelf bra, a hemmed bottom, and may be worn off the shoulders. The pullover also features spaghetti straps that extend around the shoulders and crosses in the back. The straps are connected by a plastic ring on the back of the garment. The applicable subheading for the pullover will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for pullovers, knitted: of cotton: other…other: women’s. The rate of duty will be 16.5% ad valorem. The pullover falls within textile category designation 339. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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