M84145 M8 Ruling Active

The tariff classification of a woman’s pullover from Lesotho

Issued June 26, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

Your sample is being returned. The submitted sample, style “Gap Red”, is a woman’s cut and sewn pullover that is constructed from 100% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a scoop neckline, short hemmed sleeves and a hemmed bottom. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The proposed stamped country of origin label located on the back panel just below the neckline is readily visible to the ultimate purchaser and constitutes an acceptable country of origin marking.

CBP rationale

The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s.

Full text

NY M84145 June 26, 2006 CLA-2-61:RR:NC:TA:359 M84145 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Fifi Pudjijanto Gap, Inc. 345 Spear Street San Francisco, CA 94105 RE: The tariff classification of a woman’s pullover from Lesotho Dear Ms. Pudjijanto: In your letter dated June 7, 2006, you requested a classification ruling. Your sample is being returned. The submitted sample, style “Gap Red”, is a woman’s cut and sewn pullover that is constructed from 100% cotton knit fabric. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed. The garment features a scoop neckline, short hemmed sleeves and a hemmed bottom. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The proposed stamped country of origin label located on the back panel just below the neckline is readily visible to the ultimate purchaser and constitutes an acceptable country of origin marking. The applicable subheading for the pullover will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of cotton: other…other: women’s. The duty rate will be 16.5% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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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