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The tariff classification of girl’s pullover from China.
Issued March 17, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N054264 (March 17, 2009)
Tariff classification
HTS codes: 6110.20.2079
Headings: 6110
Product description
As requested, your sample will be returned to you. The submitted sample, style 90218C, is described as a T-shirt. The item is a girl’s short sleeve pullover that is constructed of finely knit fabric that is 90% cotton, 10% spandex. The item features a wide neckline with ruffle fabric, spaghetti shoulder straps, cap sleeves with ruffle fabric and a hemmed bottom. The article is not a T-shirt in heading 6109 because it lacks sufficient T-shirt characteristics.
CBP rationale
The applicable subheading for the pullover, style 90218C, 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 or girls’, other.
Full text
N054264 March 17, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.20.2079 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of girl’s pullover from China. Dear Ms. Stanczak: In your letter dated March 9, 2009 you requested a classification ruling. As requested, your sample will be returned to you. The submitted sample, style 90218C, is described as a T-shirt. The item is a girl’s short sleeve pullover that is constructed of finely knit fabric that is 90% cotton, 10% spandex. The item features a wide neckline with ruffle fabric, spaghetti shoulder straps, cap sleeves with ruffle fabric and a hemmed bottom. The article is not a T-shirt in heading 6109 because it lacks sufficient T-shirt characteristics. The applicable subheading for the pullover, style 90218C, 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 or girls’, other. 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/. 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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