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The tariff classification of a girl’s knit garment from India.
Issued February 11, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N051583 (February 11, 2009)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, the sample will be returned to you. The submitted sample, style GL214747 is a girl’s short sleeve upper body garment constructed of finely knit terry cotton fabric that has a reported fabric weight of 230 grams per square meter. The item features a full front zipper opening, a hood with scalloped edging, short sleeves, crochet knit pockets with scoop openings above the waist and rib knit fabric at the sleeves, and waistband. The article is sized for girls’ 2-6X. You describe the sample as a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It does not afford protection against the elements as a jacket primarily because of the fabric and the short sleeves.
CBP rationale
The applicable subheading for style GL214747 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other.
Full text
N051583 February 11, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Mr. Jon Nelson Nordstrom 1617 6th Avenue Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a girl’s knit garment from India. Dear Mr. Nelson: In your letter dated February 6, 2009, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style GL214747 is a girl’s short sleeve upper body garment constructed of finely knit terry cotton fabric that has a reported fabric weight of 230 grams per square meter. The item features a full front zipper opening, a hood with scalloped edging, short sleeves, crochet knit pockets with scoop openings above the waist and rib knit fabric at the sleeves, and waistband. The article is sized for girls’ 2-6X. You describe the sample as a girl’s jacket. While the garment has certain characteristics of a jacket we find that the item is a fashion layer piece. It does not afford protection against the elements as a jacket primarily because of the fabric and the short sleeves. The applicable subheading for style GL214747 will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, waistcoats (vests) and similar articles, knitted or crocheted: of cotton, other, other: other: women’s or girls’: other. The rate of duty will be 16.5 percent 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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