N046640 N0 Ruling Active

The tariff classification of a woman’s pullover from China.

Issued December 18, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Your sample is being returned as requested. The submitted sample, style PP 1074659, is a woman’s cut and sewn sleeveless pullover that is constructed from 65% polyester, 35% rayon 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 adjustable spaghetti straps, a straight front neckline, a straight back with a keyhole, and a self-fabric pieced-on bottom. The front neckline area has decorative embroidery. The front and back necklines and the bottom of the garment are finished with scalloped trimming.

CBP rationale

The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: other…other: women’s.

Full text

N046640 December 18, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Zoey Yang Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a woman’s pullover from China. Dear Ms. Yang: In your letter dated December 4, 2008, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style PP 1074659, is a woman’s cut and sewn sleeveless pullover that is constructed from 65% polyester, 35% rayon 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 adjustable spaghetti straps, a straight front neckline, a straight back with a keyhole, and a self-fabric pieced-on bottom. The front neckline area has decorative embroidery. The front and back necklines and the bottom of the garment are finished with scalloped trimming. The applicable subheading for the pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pullovers, knitted: of man made fibers: other…other: women’s. The duty rate will be 32% 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 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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