N057712 N0 Ruling Active

The tariff classification of woman’s pullover from China.

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

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

As requested, your sample is being returned to you. The submitted sample, style 4425, is designed to simulate a knitted v-shaped neckline pullover worn over a woven long sleeve shirt. The garment is constructed from 70% rayon and 30% nylon jersey fabric (the front panel, back panel, and long sleeves) and 97% polyester and 3% spandex woven fabric (the neckline/collar insert and cuffs). The outer surface of the knit portion measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a shirt-type collar with a three button front opening and cuffs with one button closure. The garment features a rib knit tubular straight bottom.

CBP rationale

The applicable subheading for the pullover 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

N057712 May 7, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Mr. Jimmy Ching Dress Barn/Maurices Inc. 30 Dunnigan Drive Suffern, N.Y. 10901 RE: The tariff classification of woman’s pullover from China. Dear Mr. Ching: In your letter dated April 13, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 4425, is designed to simulate a knitted v-shaped neckline pullover worn over a woven long sleeve shirt. The garment is constructed from 70% rayon and 30% nylon jersey fabric (the front panel, back panel, and long sleeves) and 97% polyester and 3% spandex woven fabric (the neckline/collar insert and cuffs). The outer surface of the knit portion measures more than nine stitches per two centimeters in the direction in which the stitches were formed. The pullover features a shirt-type collar with a three button front opening and cuffs with one button closure. The garment features a rib knit tubular straight bottom. The applicable subheading for the pullover 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 duty rate will be 32% 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →