The tariff classification of a women’s garment from China
Issued October 30, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
Style 24581 is a women’s regular (“Missy”) size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped collar and a ribbed waist. It contains shoulder pads and is embroidered and beaded. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front and back panels at the neckline and the neckline capping lacks a self start bottom. The garment does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style 24681 is a women’s larger (“Mama”) size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped color and a ribbed waist. It contains shoulder pads and is embroidered and beaded. There are no pockets and has no closure. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front and back panels at the neckline and the neckline capping lacks a self start bottom. The garment does not meet the requirements of statistical note 6, Chapter 61, HTSUS. Style 24781 is a women’s petite size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped color and a ribbed waist. It contains shoulder pads and is embroidered and beaded. There are no pockets and has no closure. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front
CBP rationale
The applicable subheading for style 24581, 24681 and 24781 will be 6110.20.2079, 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 M86944 October 30, 2006 CLA-2-61:RR:NC:TA:359 M86944 CATEGORY: Classification TARIFF NO.: 6110.20.2079 John F. McManus Itochu International Inc. 335 Madison Avenue New York, NY 10017 Dear Mr. McManus: RE: The tariff classification of a women’s garment from China In your letter dated September 27 2006, you requested a classification ruling. Style 24581 is a women’s regular (“Missy”) size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped collar and a ribbed waist. It contains shoulder pads and is embroidered and beaded. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front and back panels at the neckline and the neckline capping lacks a self start bottom. The garment does not meet the requirements of statistical note 6, Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS). Style 24681 is a women’s larger (“Mama”) size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped color and a ribbed waist. It contains shoulder pads and is embroidered and beaded. There are no pockets and has no closure. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front and back panels at the neckline and the neckline capping lacks a self start bottom. The garment does not meet the requirements of statistical note 6, Chapter 61, HTSUS. Style 24781 is a women’s petite size pullover constructed from 60% cotton and 40% acrylic knit fabric. The garment has short sleeves, a scalloped color and a ribbed waist. It contains shoulder pads and is embroidered and beaded. There are no pockets and has no closure. The outer surface of the garment measures more than nine stitches per two centimeters, but less than or equal to eighteen stitches per two centimeters in the direction that the stitches are formed. There are no complete and continuous lines of demarcation both on the front and back panels at the neckline and the neckline capping lacks a self start bottom. The garment does not meet the requirements of statistical note 6, Chapter 61, HTSUS. The applicable subheading for style 24581, 24681 and 24781 will be 6110.20.2079, 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 24581, 24681, and 24781 fall within textile category 639. 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. 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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