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N054742 N0 Ruling Active

The tariff classification of a woman’s garment from China

Issued April 7, 2009 by U.S. Customs and Border Protection.

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N0 N054742 (April 7, 2009)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Style 1092002 is a woman’s cut and sewn pullover that is constructed of 65% polyester 35% rayon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment front consists of two panels that have been twisted at the v-shaped neckline. The garment features short sleeves and a hemmed garment bottom.

CBP rationale

The applicable subheading for style 1092002 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man made fibers: other: other: other: other: women’s or girls: other.

Full text

N054742 April 7, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Zoey Yang Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s garment from China Dear Ms. Yang: In your letter dated March 12, 2009, you requested a tariff classification ruling. Style 1092002 is a woman’s cut and sewn pullover that is constructed of 65% polyester 35% rayon knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction that the stitches were formed. The garment front consists of two panels that have been twisted at the v-shaped neckline. The garment features short sleeves and a hemmed garment bottom. The applicable subheading for style 1092002 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man made fibers: other: other: other: other: women’s or girls: other. The rate of duty will be 32%. 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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