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The tariff classification of a woman’s sweater from China.
Issued April 3, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N054536 (April 3, 2009)
Tariff classification
HTS codes: 6110.20.2020
Headings: 6110
Product description
As requested, your sample is being returned to you. The submitted sample, style 4326, is a woman’s pullover sweater which is sewn at the sides, but has the appearance of a poncho due to the batwing construction over the arms. The turned-fabric constructed garment is made from 55% cotton, 39% acrylic, and 6% polyester knit fabric. The outer surface of the sweater measures nine or fewer stitches per two centimeters in the direction that the stitches were formed. The sweater extends from the shoulders to the hips and it is rectangularly shaped. The sweater features a 2x2 rib knit turtleneck collar, a cable knit stitch on the upper front and rear panels, a jersey finish on the lower front and rear panels, and 2x2 rib knit trim at the arm openings, side seams, and garment bottom.
CBP rationale
The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton (con): other: other: sweaters: women’s.
Full text
N054536 April 3, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2020 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s sweater from China. Dear Mr. Ching: In your letter dated March 9, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 4326, is a woman’s pullover sweater which is sewn at the sides, but has the appearance of a poncho due to the batwing construction over the arms. The turned-fabric constructed garment is made from 55% cotton, 39% acrylic, and 6% polyester knit fabric. The outer surface of the sweater measures nine or fewer stitches per two centimeters in the direction that the stitches were formed. The sweater extends from the shoulders to the hips and it is rectangularly shaped. The sweater features a 2x2 rib knit turtleneck collar, a cable knit stitch on the upper front and rear panels, a jersey finish on the lower front and rear panels, and 2x2 rib knit trim at the arm openings, side seams, and garment bottom. The applicable subheading for the sweater will be 6110.20.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con): Of cotton (con): other: other: sweaters: women’s. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
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