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N055918 N0 Ruling Active

The tariff classification of a woman’s garment from Mexico

Issued March 30, 2009 by U.S. Customs and Border Protection.

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N0 N055918 (March 30, 2009)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

The provided sample will be retained for our files. Style 1204 is a woman’s pullover that is constructed of 100% polyester 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 cut and sewn garment features a v-shaped neckline that has a piece constructed neckband with piping, cap sleeves and a hemmed garment bottom. The garment will also be available in girls’ sizes as style 1205.

CBP rationale

The applicable subheading for styles 1204 and 1205 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

N055918 March 30, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mike Rizner Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a woman’s garment from Mexico Dear Mr. Rizner: In your letter dated March 16, 2009, you requested a tariff classification ruling. The provided sample will be retained for our files. Style 1204 is a woman’s pullover that is constructed of 100% polyester 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 cut and sewn garment features a v-shaped neckline that has a piece constructed neckband with piping, cap sleeves and a hemmed garment bottom. The garment will also be available in girls’ sizes as style 1205. The applicable subheading for styles 1204 and 1205 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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