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N061976 N0 Ruling Active

The tariff classification of a unisex pullover from Hong Kong.

Issued May 27, 2009 by U.S. Customs and Border Protection.

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N0 N061976 (May 27, 2009)

Tariff classification

HTS codes: 6110.30.3059

Headings: 6110

Product description

Your sample will be returned to you. The submitted sample, item number 19606, is described as a half zip micro fleece top. It is a unisex long sleeve pullover that is made of finely knit polyester brushed jersey fabric. The article features a stand-up collar, a partial zipper opening at the front neckline, hemmed sleeves and a hemmed waist. The article is designed to be worn as a layer piece over other apparel.

CBP rationale

The applicable subheading for the pullover, item number 19606, 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, women’s or girls’, other.

Full text

N061976 May 27, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a unisex pullover from Hong Kong. Dear Ms. Watson: In your letter dated May 22, 2009 you requested a classification ruling. Your sample will be returned to you. The submitted sample, item number 19606, is described as a half zip micro fleece top. It is a unisex long sleeve pullover that is made of finely knit polyester brushed jersey fabric. The article features a stand-up collar, a partial zipper opening at the front neckline, hemmed sleeves and a hemmed waist. The article is designed to be worn as a layer piece over other apparel. The applicable subheading for the pullover, item number 19606, 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, women’s or girls’, other. The duty rate will be 32 percent 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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