M86337 M8 Ruling Active

The tariff classification of women’s knit garments from El Salvador

Issued September 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.20.2079

Headings: 6110

Product description

The submitted samples, identified as styles SL00 and SL01, were described as “women’s outerwear knit jersey t-shirts”. Due to the fabric weight of each garment, these two garments are more accurately described as short sleeve pullovers The cut and sewn pullovers are constructed from 70% cotton and 30% rayon knit fabric whose outer surfaces measure more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. Both styles feature a round neckline, short hemmed sleeves and a hemmed bottom.

CBP rationale

The applicable subheading for the garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other.

Full text

NY M86337 September 27, 2006 CLA-2-:RR:NC:TA:359 NY M86337 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Cliff Venable Sara Lee Branded Apparel 100 East Hanes Mill Road Winston-Salem, NC 271053 RE: The tariff classification of women’s knit garments from El Salvador Dear Mr. Venable: In your letter dated September 1, 2006 you requested a tariff classification ruling. The submitted samples, identified as styles SL00 and SL01, were described as “women’s outerwear knit jersey t-shirts”. Due to the fabric weight of each garment, these two garments are more accurately described as short sleeve pullovers The cut and sewn pullovers are constructed from 70% cotton and 30% rayon knit fabric whose outer surfaces measure more than 9 stitches per 2 centimeters in the direction in which the stitches are formed. Both styles feature a round neckline, short hemmed sleeves and a hemmed bottom. The applicable subheading for the garments will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s: other. The rate of duty will be 16.5%. Styles SL00 and SL01 fall within textile category 339. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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/. 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →